第一篇：2016電大《開放英語2》必備小抄(各大題分開匯集).

第一部分交際用語(A.Right B．Wrong)1 A、-Has Peter finished his work?-Yes.He finished a long time ago.2 B、-Do you like your job?-I'm a nurse.3 A、-When did you first come to China?-10 years ago.4 A、-Can I help you?-Yes,please.I'd like to reserve a room.5 A、-How do you like the film?No, you are not allowed to drink here.7 A、-They live in London, don't they?Yes.Jane wants to get married.9 A、-Do you like coffee?-I prefer to have tea.10B、-Where did you go in China?-1 went there by train.11A、-You ordered some fish, didn't you?Let's go to see a film.13B、-What are you going to do this evening?-1 went there with some friends.14A、-What did you do yesterday?-I saw a film with my son.15A、-When did you first come to China?It's very kind of you.17A、一What does he look like 一He is tall and thin.18B、-Hello.How was your trip to Shanghai?No problem.When are you leaving? 20A、-When did he go to America?About twice a week.22B、-Shall we see a movie tonight?Two years ago.24A、-What would you like to drink, madam?-Can I have a glass of white wine? 25A、Yes.I'll have a chicken salad please.26A、-How can I book a cheap hotel?Have you seen today's newspaper?I'm a nurse.29 A、-Have you been to America?Yes, it is.Can I help you? 31A、-Have you had a good day?Jim Grundy.We need some evidence and I think this will be very good evidence, especially as your neighbour saw them leaving.1 will take some photographs and check for fingerprints.Don't touch anything, please.Then I-ll take a statement from you and your neighbour, if I may, please.Tim: Yes, that's fine.Please go ahead.I'U make a cup of tea.Do you want one? Police officer: Yes, please, sir.Two sugars, please.31.Mr Timson came downstairs because____.A.he heard some noise 32.Which of the following was NOT damaged? B.The chair.33.Larry often steals things____.C．in the afternoon 34.The police will first _____....._____________一． A.take some photos 35.The police officer would like to____.B.have a cup of tea with two spoons of sugar

5、Flat 3．

Cheyney House, Grant Road, Chelsea, London 21 June 2004 Customer reference number: cw0 261537 Dear Madam/Sir, I'm writing to claim for the insurance on my camera, which.was stolen during my honeymoon last month in South America.It was mid-morning on 3 June.My wife and l were lying on the beach outside our hotel.A man came up to us to ask for directions.We had a small map of the island.As we were showing him our map,a group of children came along.We thought they were with the man who was asking directions.The children started to ask my wife some questions and she took their picture.The man sat down and talked to us while the children were playing nearby.As he was leaving, we realized that the children were not with him.Suddenly, one of them grabbed my wife's handbag and ran away along the beach.I chased him, and my wife followed me.The child dropped the bag, and so we got it back.We were walking back alon the beach when we realized that we had left the camera behind.When we got back to our place, the camera was not there and nor were the rest of the children.The same day I reported the matter to the local police.I bought a replacement camera the next day and I enclose a receipt.I look forward to hearing from you soon.Yours faithfully, Tim Manning 31.The man came to us to____.A.ask for the way 32.We thought the children____.A.knew the man who was asking directions 33.My wife and I____the child who took away the handbag.C．ran after 34.Our camera____ when we came back to our place.C.was taken away by the other children 35.The writer of the letter wants the insurance company to____.B.give them insurance on their camera

6、David and Xiaoyan arrived at the airport in good time.After checking in at the BA(British Airways)desk, they had their boarding passes checked, put their bags through theX-ray ruachine and went through the passport control on their way to the departure lounge.They didn't have anything to eat because they would eat on the plane, but they had acoffee and then they looked round the shops.Xiaoyan bought something for Mary, but Daviddidn't buy anything.Then they went to the gate.They had about 20 minutes to wait before embarking.Suddenly David realised that he hadn't got his camera with him.They went back and looked everywhere to see where he could have lost it-in the shops, in the cafe, at the X-raymachine, at the passport control and at the checking-in desk, but nobody had seen it.“I must have left it in the cafe,” said David, “I should have put it in my bag.I supposesomeone must have walked off with it!” 31.When they arrived at the airport, they had B.plenty of time 32.They first went A.to the checking-in desk 33.David realised that his camera was missing when he 'was C at the gate 34.They looked for the camera everywhere except C.on the plane

35.David thought he must have left it A.in the café

7、Xiaoyan: Packing is never-ending.I-Il just have to give things away.I can't take all of that stuff that I've put on the bed back to Shanghai.Mary: That new suitcase which you got yesterday is full already.Xiaoyan: Yes.1 know.I've even got two radios.I think I'll give that radio that Polly gave me to Steve.Mary:.Who? Oh, yes.F:Ie's the one that you spent all evening talking to at the party, isn't he? What's that there? Xiaoyan: It's a menu.Do you remember that meal that Franco cooked for my birthday?Well, that's the menu that he wrote out.If you look inside, you'll see everyonesigned it.So I'm not throwing that away.Oh, dear.I'll never finish..I have somuch stuff.Mary: What about your leaving do? Xiaoyan: Yes.I must think about that too.It depends on the weather really.I thought of having a picnic on Hampstead Heath, but if it's going to rain, that idea's no good.Mary: The forecast for the weekend is for showers and sunny intervals.Xiaoyan: I know.I think I might just have a little party here.I must get some caterers.The caterers who do meals for us at work are very good.31.Xiaoyan is going to _____ B.give some stuff away 32.Xiaoyan got a radio from _____B.Polly 33.Franco _____ for Xiaoyan's birthday.C.cooked meals and wrote the menu 34.At first, Xiaoyan's idea for her leaving do is to _____ A.have a picnic if the weather is fine 35.According to the weather forecast, it's going to _____-for the weekend.C.rain but with sunny intervals

8、Polly： Franc0，who do you take after in your family? Franc0：Definitely my mother．We’re both quite moody and impatient．We used to argue alot when l was growing up，because she’S quick—tempered．Als0．we’re both talland thin． ． Polly：Do you look like her as well7 ’

Franc0：N0，I look like my dad，but he’S very calm．I am more romantic．What about you?Polly：People say I look like my mum．We’ve got the same nose，unfortunately．But I'mnot like her in other ways．She’S shy whereas l’m much more sociable—I lovebeing with my friends and meeting new people，but’she hates it．I’m more like mydad，I think．What about you，Mary? Mary：I'm fl natural optimist，j ust like my dad．He is never pessimistic．I always thinkthat everything will work out well in the end and SO does he．I’ve got the samesense of humour as my mum．We both laugh at stupid things．I suppose I look a bitlike my grandmother．We’ve got the same smile，and we both have very dark hair．

31．Franc0’S____iS tall and thin． A．mum 32．Franc0’S dad iS____ C calm 33．Polly’S mum is____and——meeting new people． B．shy；hates 34．Mary is a(M____，just like her dad． A．optimist 35．Mary has the same____like her grandmother． C．smile

9、When I first knew Mike，we lived in a small village in Scotland·It WaS very differentfrom Mike’s life in London nOW"．We went to school together on our bicycles·EverY morningl went to his house and knocked Oil the door．Every morning Mike’s mum said’“l(fā)’m sorry·He's a bit late this mornin9”，and so I had to wait．Each day we were late for school，and I remember the teacher got very annoyed with US． I never

told her We were late because of Mike．Now，25 years later，I play tennis with Mike．I usually drive him to the tennis club·I go to his flat and he opens the door and says，‘‘I’m SOrry．I’m a bit late today·”The only reason he wasn’t late for his own wedding is that we lied tO him about the time!

As boys we spent a lot of time out exploring on oHr bikes． We wertt walking and fishing．I didn’t like fishing because I couldn’t swim．Probably the{unniest thing we did was when we st01e a bottle of whiskey{rom my Dad．We cycled about 5 miles awaY to drink it in one of our{avourite places．When we finished drinking it，we couldn’t cycle back—it was a long，slow walk．I’m sure we looked awful．We stin d0，when we come back from the pub on Friday nights． Nothing’s changed really． Oh，and I still can’t swim·

26．Mike and l went to school together in——· A．Scotland 27．—————always late{or school every mornin9· B．Mike and l were 28．Mike wasrl’t late for his wedding because——· C．we didn’t tell him the real time of his wedding 29．We used to spend a lot of time t0——0il bicycles· C．search and discover 30．We walked 5 miles back home because We——· A．were drunk

第二篇：2016電大《中級(jí)財(cái)務(wù)會(huì)計(jì)》必備小抄(各大題分開匯集).

1．按照我國現(xiàn)金管理制度的有關(guān)規(guī)定，下列支出不應(yīng)使用現(xiàn)金支付的是()B．支付商品價(jià)款5 000元

2.2013年12月30日“壞賬準(zhǔn)備”賬戶有借方余額10000元，年末應(yīng)收賬款余額800萬元。如果按5‰提取壞賬準(zhǔn)備，則“壞賬準(zhǔn)備”賬戶的年末余額應(yīng)為()。D．貸方余額40 000元

3.2012年1月2日購入一項(xiàng)無形資產(chǎn)并馬上投入使用，初始人賬價(jià)值為300萬元。該項(xiàng)無形資產(chǎn)預(yù)計(jì)使用10年，采用直線法攤銷。2012年12月31日其預(yù)計(jì)可收回金額為252萬元。公司對(duì)無形資產(chǎn)攤銷每半年核算一次；每年末計(jì)提無形資產(chǎn)減值準(zhǔn)備，計(jì)提減值準(zhǔn)備后該項(xiàng)無形資產(chǎn)預(yù)計(jì)使用年限、攤銷方法不變。則2013年．6月30日該項(xiàng)無形資產(chǎn)的賬面價(jià)值應(yīng)為()B．238萬元

3．期末可供出售金融資產(chǎn)公允價(jià)值高于賬面價(jià)值的差額，應(yīng)計(jì)人()B．資本公積

4．期末存貨采用成本與可變現(xiàn)凈值孰低計(jì)量，未簽訂銷售合同而持有的存貨，其可變現(xiàn)凈值的計(jì)算基礎(chǔ)是()商品的一般銷售價(jià)格

5．將一張已持有3個(gè)月、面值1 800 000元、票面利率6%、期限6個(gè)月的商業(yè)承兌匯票向銀行申請(qǐng)貼現(xiàn)，貼現(xiàn)率9%。該匯票到期時(shí)，付款企業(yè)無力支付，此時(shí)貼現(xiàn)企業(yè)應(yīng)支付給貼現(xiàn)銀行的款額是()D．1 854 000元

6．企業(yè)自行研究開發(fā)一項(xiàng)新產(chǎn)品專利技術(shù)，開發(fā)過程中領(lǐng)用材料50000元，符合資本化條件。則領(lǐng)用該材料應(yīng)借記的賬戶是()C．“研發(fā)支出” 7．在我國，下列各項(xiàng)中屬于投資性房地產(chǎn)的是()D．出租的土地使用權(quán)

8．認(rèn)購C公司普通股10萬股計(jì)劃長期持有，每股面值1元，實(shí)際買價(jià)每股15元，其中包含每股已宣告發(fā)放但尚未收取的現(xiàn)金股利0.3元；另外支付相關(guān)費(fèi)用6 000元。該批股票的初始投資成本為()B．1 476 000元

9．企業(yè)按應(yīng)收賬款期末余額的io%計(jì)提壞賬準(zhǔn)備。2013年末應(yīng)收賬款余額為400 000元，調(diào)整前“壞賬準(zhǔn)備”賬戶有貸方余額2 000元。據(jù)此2013年末公司應(yīng)補(bǔ)提壞賬準(zhǔn)備()。A．38 000元 10．下列原因?qū)е碌膸齑嬖牧媳P虧損失，應(yīng)計(jì)入管理費(fèi)用的是()C．儲(chǔ)存過程中發(fā)生的合理損耗

1．資產(chǎn)負(fù)債表日，可供出售金融資產(chǎn)公允價(jià)值產(chǎn)生正常波動(dòng)。若發(fā)生減少額，會(huì)計(jì)上應(yīng)借記()。B．資本公積

4．企業(yè)認(rèn)購普通股1 000股作為可供出售金融資產(chǎn)核算和管理，每股面值10元，實(shí)際買價(jià)11 000元，其中包括已宣告分派但尚未支付的現(xiàn)金股利500元。另外支付傭金100元。該批股票的人賬價(jià)值應(yīng)為()B．10 600元

5．以一項(xiàng)設(shè)備對(duì)外進(jìn)行長期股權(quán)投資，設(shè)備原價(jià)15萬元，已提折舊4萬元；評(píng)估確認(rèn)價(jià)值14萬元。按規(guī)定，投資轉(zhuǎn)出該設(shè)備還應(yīng)視同銷售按4%計(jì)算繳納銷項(xiàng)增值稅。若該項(xiàng)交易具有商業(yè)實(shí)質(zhì)，則長期股權(quán)投資的初始成本應(yīng)為()145 600元 7．工業(yè)企業(yè)出售專利的凈收入，會(huì)計(jì)上應(yīng)確認(rèn)為()A．營業(yè)外收入

8．存貨期末計(jì)價(jià)采用成本與可變現(xiàn)凈值孰低法，所體現(xiàn)的會(huì)計(jì)信息質(zhì)量要求是()。C．謹(jǐn)慎性 9．購進(jìn)存貨在運(yùn)輸途中發(fā)生的合理損耗，正確的會(huì)計(jì)處理方法是()A．計(jì)入存貨采購成本

4．企業(yè)認(rèn)購普通股1 000股作為可供出售金融資產(chǎn)核算和管理，每股面值10元，實(shí)際支付買價(jià)共計(jì)12 000元，其中包括已宣告分派但尚未支付的現(xiàn)金股利600元。另外支付傭金100元。該批股票的人賬價(jià)值為()C．11 500元

5．長期股權(quán)投資采用權(quán)益法核算，年末根據(jù)被投資企業(yè)實(shí)現(xiàn)的凈利潤確認(rèn)投資收益時(shí)，會(huì)計(jì)上應(yīng)借記的賬戶是()C．“長期股權(quán)投資” 6．固定資產(chǎn)如果本期多計(jì)折舊，結(jié)果是一定使()A．期末固定資產(chǎn)凈值減少 7．甲公司將A材料加工成既定產(chǎn)品出售。2009年12月31日，A材料成本為340萬元，市場(chǎng)價(jià)格為280萬元，預(yù)計(jì)銷售發(fā)生的相關(guān)稅費(fèi)為10萬元；用A材料生產(chǎn)的產(chǎn)成品的可變現(xiàn)凈值高于其成本。則2009年末A材料的賬面價(jià)值應(yīng)為()A．340萬元

8．對(duì)采用公允價(jià)值模式進(jìn)行后續(xù)計(jì)量的投資性房地產(chǎn)，下列會(huì)計(jì)處理方法中正確的是()D．不計(jì)提折舊或攤銷，資產(chǎn)負(fù)債表日按公允價(jià)值計(jì)量 9．A公司于3月15日銷售商品一批，應(yīng)收賬款100 000元，規(guī)定對(duì)方的付款條件為2/

10、1/20、N/30。購貨單位于3月27日付款。A公司實(shí)際收到的金額應(yīng)為()B．99 000元

10.企業(yè)認(rèn)購普通股1 000股作為交易性金融資產(chǎn)核算和管理，每股面值10元，實(shí)際支付買價(jià)共計(jì)12 000元，其中包括已宣告分派但尚未支付的現(xiàn)金股利600元。另外支付傭金100元。該批股票的人賬價(jià)值為()D．11 400元

3．從深交所購人一批債券但持有目的暫不明確，對(duì)所發(fā)生的相關(guān)稅費(fèi)，正確的會(huì)計(jì)處方法是()C．增加投資成本

4.2012年初購設(shè)備一臺(tái)自用，實(shí)際支付買價(jià)65 000元，支付安裝費(fèi)3 000元及進(jìn)項(xiàng)增值稅11 050元。此該設(shè)備的原價(jià)應(yīng)為()C．68 000元 5．購入某公司發(fā)行的3年期債券一批計(jì)劃持有至到期，該批債券的利息于到期時(shí)同本金一起支付。持有期內(nèi)，企業(yè)按期確認(rèn)的應(yīng)收利息，其核算賬戶是()D．持有至到期投資

6．企業(yè)自行研制一項(xiàng)專利，研究費(fèi)用為300 000元；開發(fā)過程中發(fā)生原材料費(fèi)用80 000元、人員工資160 000元、管理費(fèi)用50 000元。在申請(qǐng)專利的過程中，發(fā)生律師費(fèi)30 000元、注冊(cè)費(fèi)3 000元?，F(xiàn)企業(yè)已依法取得該項(xiàng)專利，不考慮其他因素的影響，則該項(xiàng)專利的入賬價(jià)值應(yīng)為()C．323 000元

7.2011年12月31日，A材料的賬面余值（即成本）為340萬元，市價(jià)為280萬元，預(yù)計(jì)銷售發(fā)生的相關(guān)稅費(fèi)為10萬元；用A材料生產(chǎn)的產(chǎn)成品的可變現(xiàn)凈值高于成本；則2011年末A材料的賬面價(jià)值應(yīng)為()A．340萬元

8．以一項(xiàng)設(shè)備對(duì)外進(jìn)行長期股權(quán)投資，設(shè)備原價(jià)15萬元，已提折舊4萬元；評(píng)估確認(rèn)價(jià)值14萬元。此外，按規(guī)定投資轉(zhuǎn)出該設(shè)備應(yīng)視同銷售按4%計(jì)算銷項(xiàng)增值稅。若該項(xiàng)交易不具有商業(yè)實(shí)質(zhì)，則該項(xiàng)長期股權(quán)投資的初始成本應(yīng)為()B．115 600元

9．年末應(yīng)收賬款余額500 000元，調(diào)賬前“壞賬準(zhǔn)備”賬戶有借方余額10 000元，按10%提取壞賬準(zhǔn)備，則本年末應(yīng)提取的壞賬準(zhǔn)備金額為()D．60 000元

1．企業(yè)向證券公司劃款委托其買賣股票。對(duì)劃人證券公司的該種存款，會(huì)計(jì)上應(yīng)確認(rèn)為()C．其他貨幣資金

2.2010年初購人同期發(fā)行的3年期分期付息債券一批，計(jì)劃持有至到期。持有期內(nèi)按期確認(rèn)的應(yīng)收利息，其核算賬戶是()A．應(yīng)收利息 3．下列各項(xiàng)中，應(yīng)記入“壞賬準(zhǔn)備”賬戶貸方核算的是()。A．本期計(jì)提的壞賬準(zhǔn)備 4．對(duì)盤虧的固定資產(chǎn)凈值，按規(guī)定程序批準(zhǔn)后應(yīng)計(jì)人()D．營業(yè)外支出

5．甲存貨月初結(jié)存數(shù)量200件，單價(jià)4元。2日發(fā)出150件，15日購進(jìn)200件、單價(jià)4.4元；7日發(fā)出100件。企業(yè)對(duì)發(fā)出存貨采用先進(jìn)先出法計(jì)價(jià)，則本月7日發(fā)出甲存貨的實(shí)際成本為()B．420元

6．企業(yè)自行研制一項(xiàng)專利并獲成功。研究費(fèi)用200 000元；開發(fā)過程中發(fā)生原材料費(fèi)用100 000元、人員工資160 000元、管理費(fèi)用70 000元，全部符合資本化的條件。申請(qǐng)專利時(shí)，發(fā)生律師費(fèi)、注冊(cè)費(fèi)等共計(jì)20 000元。按照我國現(xiàn)行企業(yè)會(huì)計(jì)準(zhǔn)則的相關(guān)規(guī)定，該項(xiàng)專利的入賬價(jià)值應(yīng)為()D．350 000元

7．認(rèn)購普通股10 000股作為可供出售金融資產(chǎn)核算和管理，每股面值1元，實(shí)際買價(jià)總計(jì)110 000元，其中包括已宣告分派但尚未支付的現(xiàn)金股利1 000元。另外支付交易稅費(fèi)100元。該批股票的初始投資成本應(yīng)為()C．109 100元

10．某商場(chǎng)對(duì)庫存商品采用售價(jià)金額核算法核算。2010年5月初甲商品實(shí)際采購成本170 000元、售價(jià)總額為200 000元；本月購進(jìn)甲商品的實(shí)際采購成本為230 000元、售價(jià)總額為300 000元，本月銷售甲商品的售價(jià)金額為400 000元。據(jù)此5月末庫存甲商品的實(shí)際采購成本為()B．80 000元

1．同一企業(yè)不同時(shí)期的會(huì)計(jì)政策選擇、會(huì)計(jì)程序與處理方法應(yīng)盡可能保持一致，不得隨意變更。它所體現(xiàn)的會(huì)計(jì)信息質(zhì)量要求是()C．一致性 2．自然災(zāi)害造成存貨毀損，扣除可收回的保險(xiǎn)賠款與存貨殘值后的凈損失，應(yīng)計(jì)人()A．營業(yè)外支出 3．對(duì)采用商業(yè)匯票結(jié)算的商品銷售，確認(rèn)收入時(shí)應(yīng)借記的賬戶是()B．“應(yīng)收票據(jù)” 4．下列賬戶中，可辦理銀行借款轉(zhuǎn)存業(yè)務(wù)的是()C．一般存款賬戶 5．固定資產(chǎn)本期多提折舊，會(huì)使()D．期末固定資產(chǎn)凈值減少 6．年末應(yīng)收賬款余額500 000元，調(diào)賬前“壞賬準(zhǔn)備”賬戶有借方余額1 000元，按應(yīng)收賬款余額的5‰提取壞賬準(zhǔn)備，則本年末應(yīng)補(bǔ)提的壞賬準(zhǔn)備金額為()D．3 500元

7．固定資產(chǎn)原值10000元，預(yù)計(jì)凈殘值1000元，預(yù)計(jì)使用5年。按年數(shù)總和法計(jì)提折舊，第二年折舊額應(yīng)為(2400元)8.2010年4月2日購人M公司20%的普通股計(jì)劃長期持有。當(dāng)年M公司實(shí)現(xiàn)稅后利潤180 000元，宣告分派現(xiàn)金股利100 000元。如果采用成本法核算，本項(xiàng)投資當(dāng)年應(yīng)確認(rèn)投資收益()D．20 000元

9．從深交所購入一批債券計(jì)劃近期出售，對(duì)購入所發(fā)生的相關(guān)稅費(fèi)，正確的處理方法是()。B．減少投資收益

10.企業(yè)（一般納稅人）從外地購進(jìn)材料一批，增值稅專用發(fā)票上注明價(jià)款20 000元、增值稅額3 400元，另外支付運(yùn)費(fèi)1 000元(稅法規(guī)定運(yùn)費(fèi)的增值稅扣除率為7%)。則該批材料的實(shí)際采購成本為()C．20 930元 1．下列各類設(shè)備不應(yīng)計(jì)提折舊的有()D．已提足折舊仍繼續(xù)使用的設(shè)備

2．資產(chǎn)負(fù)債表日，交易性金融資產(chǎn)發(fā)生的公允價(jià)值增加額，會(huì)計(jì)上應(yīng)借記的賬戶是()A．交易性金融資產(chǎn) 3．從證券交易所購入股票作為可供出售金融資產(chǎn)核算和管理，對(duì)所發(fā)生的交易稅費(fèi)，會(huì)計(jì)上記為()A．增加投資成本 4．下列存款不通過“其他貨幣資金”賬戶核算的是()B．轉(zhuǎn)賬支票存款

5．財(cái)產(chǎn)清查中發(fā)現(xiàn)存貨的實(shí)存金額小于賬面余值，原因待查。對(duì)該項(xiàng)差額的會(huì)計(jì)處理是，在調(diào)整存貨賬面余值的同時(shí)，應(yīng)()D．增加待處理財(cái)產(chǎn)損溢

7．購入當(dāng)日發(fā)行的3年期債券計(jì)劃持有至到期，該批債券利息按年支付。持有期內(nèi)企業(yè)按期確認(rèn)利息收入時(shí)，應(yīng)借記的賬戶是()A．應(yīng)收利息 8．工業(yè)企業(yè)出租一項(xiàng)專利，出租期內(nèi)攤銷的成本，應(yīng)計(jì)人()C．其他業(yè)務(wù)成本

9．原材料已經(jīng)驗(yàn)收入庫，月末結(jié)算憑證未到，應(yīng)按材料合同價(jià)款估計(jì)入賬。編制的會(huì)計(jì)分錄是()。C．借：原材料 貸：應(yīng)付賬款 10.零售企業(yè)存貨采用售價(jià)金額核算。期末“庫存商品”賬戶余額為860 000元，“在途物資”賬戶余額為120 000元，“低值易耗品”賬戶余額為51 000元，“包裝物”賬戶余額為6000元，“商品進(jìn)銷差價(jià)”賬戶余額為275000元。據(jù)此，期末存貨項(xiàng)目的實(shí)際成本應(yīng)為()A．762 000元 1．小規(guī)模納稅企業(yè)購進(jìn)存貨所發(fā)生的進(jìn)項(xiàng)增值稅，正確的核算方法是()A．計(jì)入存貨成本 2．對(duì)庫存現(xiàn)金清查中發(fā)現(xiàn)的確實(shí)無法查明原因的長款，批準(zhǔn)后應(yīng)將其計(jì)人()D．營業(yè)外收入 4．存貨價(jià)格持續(xù)上漲時(shí)，下列發(fā)出存貨計(jì)價(jià)方法能使期末存貨金額最大的是()A．先進(jìn)先出法

5．購入當(dāng)期發(fā)行的3年期債券一批計(jì)劃持有至到期，債券利息于到期時(shí)同本金一起支付。據(jù)此，持有期內(nèi)企業(yè)按期確認(rèn)的應(yīng)收利息，其核算賬戶是()C．持有至到期投資

6．購入普通股10 000股作為交易性金融資產(chǎn)核算和管理，每股面值1元，每股買價(jià)5.50元、其中包括已宣告發(fā)放但尚未支付的現(xiàn)金股利0.20元。另外支付交易稅費(fèi)1 200元。據(jù)此，該項(xiàng)交易性金融資產(chǎn)的初始成本應(yīng)為()B．53 000元

7.2010年12月31日，D存貨庫存成本35萬元，預(yù)計(jì)售價(jià)（不含增值稅）50萬元、估計(jì)銷售費(fèi)用6萬元。之前該項(xiàng)存貨未計(jì)提跌價(jià)準(zhǔn)備，不考慮其他因素。則2010年12月31日，D存貨應(yīng)計(jì)提跌價(jià)準(zhǔn)備()D．0 8．固定資產(chǎn)原值50 000元，預(yù)計(jì)使用5年，預(yù)計(jì)凈殘值2 000元。采用年數(shù)總和法計(jì)提折舊時(shí)，第二年的折舊金額應(yīng)為()C．12 800元 9．采用總額法核算附現(xiàn)金折扣的商品銷售，對(duì)所發(fā)生的現(xiàn)金折扣支出，正確的會(huì)計(jì)處理方法是()A．增加財(cái)務(wù)費(fèi)用

10.H公司以一臺(tái)設(shè)備對(duì)A公司投資，取得A公司有表決權(quán)的股份10%計(jì)劃長期持有。設(shè)備公允價(jià)值30萬元、凈值26萬元，未計(jì)提減值準(zhǔn)備。設(shè)備運(yùn)至A公司，發(fā)生運(yùn)輸費(fèi)用2 000元。該項(xiàng)交易具有商業(yè)實(shí)質(zhì)，不考慮其他相關(guān)稅費(fèi)，則H公司對(duì)該項(xiàng)長期股權(quán)投資確認(rèn)的初始成本應(yīng)為()A．302 000元

1．下列轉(zhuǎn)賬結(jié)算方式中，只可用于同城結(jié)算的是()C．銀行本票結(jié)算 2．對(duì)所計(jì)提的資產(chǎn)減值損失，會(huì)計(jì)上應(yīng)借記的賬戶為()B．“資產(chǎn)減值損失” 3．對(duì)交易性金融資產(chǎn)持有期內(nèi)取得的現(xiàn)金股利或分期付息債券利息，除該項(xiàng)投資發(fā)生時(shí)已計(jì)人應(yīng)收項(xiàng)目的外，應(yīng)()A．增加投資收益 4．工業(yè)企業(yè)出租無形資產(chǎn)取得的收入，會(huì)計(jì)上應(yīng)確認(rèn)為()C其他業(yè)務(wù)收入

5．-項(xiàng)存貨與一臺(tái)設(shè)備交換，兩項(xiàng)資產(chǎn)均存在活躍的交易市場(chǎng)且公允價(jià)值相等。若該項(xiàng)交易具有商業(yè)實(shí)質(zhì)，則換入資產(chǎn)的入賬價(jià)值為()D．換出資產(chǎn)的公允價(jià)值十應(yīng)支付的相關(guān)稅費(fèi)

7.2008年12月31日A商品的賬面余值25 000元，預(yù)計(jì)可變現(xiàn)凈值23 000元。2009年12月31日該商品的賬面余值沒變，預(yù)計(jì)其可變現(xiàn)凈值為26 000元。則2009年末對(duì)A商品應(yīng)做的會(huì)計(jì)處理是()A．沖減跌價(jià)準(zhǔn)備2 000元

8．認(rèn)購C公司普通股10萬股計(jì)劃長期持有，每股面值1元、實(shí)際買價(jià)15元，其中包含每股已宣告發(fā)放但尚未收取的現(xiàn)金股利0.3元；另外支付相關(guān)稅費(fèi)6 000元。據(jù)此，該批股票的初始投資成本為()B．1 476 000元

9．A公司于3月1 5日銷售商品一批，應(yīng)收賬款100 000元，規(guī)定對(duì)方的付款條件為2/

10、1/20、N/30。購貨單位于3月27日付款，A公司實(shí)際收到的金額應(yīng)為()C．99 000元

10.2006年12月30日購人一臺(tái)不需安裝的設(shè)備并交付使用。設(shè)備原價(jià)50 000元，預(yù)計(jì)使用5年，預(yù)計(jì)凈殘值2 000元。若按年數(shù)總和法計(jì)提折舊，則2009年應(yīng)計(jì)提折舊額()B．9 600元

2．存貨采購?fù)局邪l(fā)生的合理損耗，正確的會(huì)計(jì)處理方法是()A．計(jì)入采購成本

3．根據(jù)我國《銀行賬戶管理辦法》的規(guī)定，下列賬戶中可辦理借款轉(zhuǎn)存的是()B．一般存款賬戶 4．下列設(shè)備不屬于存貨核算內(nèi)容的是()C．購迸生產(chǎn)車間用設(shè)備

5．-張帶息應(yīng)收票據(jù)，面值100 000元、年利率9%、三個(gè)月到期。則該票據(jù)的到期金額應(yīng)為()C.102 250元

6.2009年初購入設(shè)備一臺(tái)自用，實(shí)際支付買價(jià)5000元，支付安裝費(fèi)1000元、增值稅進(jìn)項(xiàng)稅850元。則該設(shè)備的人賬原值應(yīng)為()B．6 000元 7．采用公允價(jià)值模式計(jì)量的投資性房地產(chǎn)，期末公允價(jià)值高于賬面價(jià)值的差額，正確的處理方法是()D．增加公允價(jià)值變動(dòng)收益

8．H公司采用備抵法并按應(yīng)收賬款余額的5%估計(jì)壞賬損失。2008年初，“壞賬準(zhǔn)備”賬戶余額2萬元，當(dāng)年末應(yīng)收賬款余額100萬元。2009年5月確認(rèn)壞賬損失3萬元，7月收回以前已作為壞賬注銷的應(yīng)收賬款1萬元，年末應(yīng)收賬款余額80萬元。據(jù)此2009年末H公司應(yīng)補(bǔ)計(jì)提壞賬準(zhǔn)備()C．1萬元

9.2009年7月1日A公司以每張900元的價(jià)格購人B公司2009年1月1日發(fā)行的面值1 000元、票面利率2%，3年期、到期一次還本付息的債券50張，計(jì)劃持有至到期。該項(xiàng)債券投資發(fā)生的折價(jià)金額應(yīng)為()B．5 500元 10．下列各項(xiàng)中，與無形資產(chǎn)攤銷的會(huì)計(jì)處理無關(guān)的是()A．增加財(cái)務(wù)費(fèi)用

多選：

11．下列各項(xiàng)屬于其他貨幣資金內(nèi)容的有(BCD)B．銀行匯票存款 C．銀行本票存款 D．信用證存款

12．采用備抵法核算壞賬損失的優(yōu)點(diǎn)是()A．符合謹(jǐn)慎性原則 B．避免虛增資產(chǎn)C．符合配比原則 E．為報(bào)表使用者提供更相關(guān)、可靠信息 13.下列計(jì)量屬性中，可作為投資性房地產(chǎn)后續(xù)計(jì)量的有()C．公允價(jià)值 E．歷史成本 14.下列各項(xiàng)應(yīng)計(jì)人企業(yè)（一般納稅人）外購存貨成本的有()A．存貨的購買價(jià)格 C．運(yùn)輸途中的保險(xiǎn)費(fèi) D．運(yùn)輸途中的合理損耗 E．入庫前的挑選整理費(fèi) 15.根據(jù)中國人民銀行《支付結(jié)算辦法》的規(guī)定，下列票據(jù)可以背書轉(zhuǎn)讓的有()。A．支票 B．銀行本票 C銀行匯票 D．商業(yè)承兌匯票 E．銀行承兌匯票

11．下列各項(xiàng)資產(chǎn)應(yīng)計(jì)提減值準(zhǔn)備的是()B．長期股權(quán)投資 C．存貨 D．持有至到期投資 12.下列項(xiàng)目中，構(gòu)成“固定資產(chǎn)清理”損益的有()A．毀損固定資產(chǎn)的變價(jià)收入

B．出售不動(dòng)產(chǎn)應(yīng)交的營業(yè)稅C．報(bào)廢固定資產(chǎn)發(fā)生的清理費(fèi)用 E．自然災(zāi)害造成的固定資產(chǎn)毀損的保險(xiǎn)賠款

13.購進(jìn)材料已驗(yàn)收入庫，但至月末結(jié)算憑證仍未到。正確的會(huì)計(jì)處理方法是()A．月末按暫估價(jià)入賬D．下月初再用紅字沖回 14.下列各項(xiàng)中，屬于“其他應(yīng)收款”核算內(nèi)容的有()A．應(yīng)收的保險(xiǎn)賠款 B．應(yīng)收的各種罰款 C．租入包裝物支付的押金

15．對(duì)使用壽命不確定的無形資產(chǎn)的會(huì)計(jì)處理，下列表述不正確的是()B．一律按10年攤銷 C．期末按公允價(jià)值計(jì)價(jià)D．一律采用直線法攤銷 E．屬于自行研發(fā)的，全部支出一律“資本化”

11.我國會(huì)計(jì)實(shí)務(wù)中，下列各項(xiàng)需作為應(yīng)收票據(jù)核算的有()D．商業(yè)承兌匯票 E．銀行承兌匯票 12.企業(yè)委托外單位（雙方均為一般納稅人）加工存貨，其實(shí)際成本應(yīng)包括()。

A．加工費(fèi)用 C．加工存貨的往返運(yùn)雜費(fèi) D．加工存貨往返運(yùn)輸?shù)耐局斜ｋU(xiǎn)費(fèi) E．加工中耗用材料的實(shí)際成本 14.采用權(quán)益法核算時(shí)，下列各項(xiàng)會(huì)引起長期股權(quán)投資賬面價(jià)值變動(dòng)的有()a A.計(jì)提長期股權(quán)投資減值準(zhǔn)備 C．被投資企業(yè)資本公積增加 D．被投資企業(yè)宣告分派現(xiàn)金股利

15.下列關(guān)于土地使用權(quán)會(huì)計(jì)處理的表述中，正確的有()D.用于出租的土地使用權(quán)及其地上建筑物確認(rèn)為投資性房地產(chǎn) E.房地產(chǎn)開發(fā)企業(yè)為開發(fā)商品房購入的土地使用權(quán)確認(rèn)為存貨C．為建造固定資產(chǎn)購入的土地使用權(quán)確認(rèn)為無形資產(chǎn)

11．企業(yè)對(duì)備用金采用定額管理制度，備用金使用部門持開支單據(jù)報(bào)銷時(shí)，應(yīng)貸記的賬戶包括()D．庫存現(xiàn)金 E．銀行存款 12．甲企業(yè)（小規(guī)模納稅人）委托乙企業(yè)加工煙絲，收回的煙絲將進(jìn)一步加工成卷煙出售。下列與委托加工煙絲有關(guān)的開支內(nèi)容中，應(yīng)計(jì)人煙絲加工成本的有()A．加工煙絲的原材料成本 B．加工費(fèi)用 C．往返運(yùn)費(fèi) D．加工環(huán)節(jié)應(yīng)交的增值13．下列各項(xiàng)中，作為應(yīng)收票據(jù)內(nèi)容核算的有()B．商業(yè)承兌匯票 E．銀行承兌匯票

14．對(duì)已計(jì)提的下列各項(xiàng)資產(chǎn)減值準(zhǔn)備，我國現(xiàn)行企業(yè)會(huì)計(jì)準(zhǔn)則不允許轉(zhuǎn)回的有()。A．無形資產(chǎn)減值準(zhǔn)備 B．固定資產(chǎn)減值準(zhǔn)備 E．長期股權(quán)投資減值準(zhǔn)備 15．下列固定資產(chǎn)應(yīng)計(jì)提折舊的有()B．未使用的房屋 D．大修理停用固定資產(chǎn) 11．下列有關(guān)固定資產(chǎn)的核算內(nèi)容中，影響其清理凈損益的有()。

A．設(shè)備清理費(fèi)用 C．毀損設(shè)備的保險(xiǎn)賠款 D．設(shè)備出售收入 E．報(bào)廢設(shè)備已計(jì)提的減值準(zhǔn)備 12．下列各項(xiàng)應(yīng)作為無形資產(chǎn)核算的有()B．商標(biāo) C．專利權(quán) D．特許權(quán)

13．我國現(xiàn)行企業(yè)會(huì)計(jì)準(zhǔn)則允許采用的發(fā)出存貨計(jì)價(jià)方法有()A．個(gè)別計(jì)價(jià)法 B．先進(jìn)先出法 C．加權(quán)平均法 D．移動(dòng)加權(quán)平均法 14．下列支出按規(guī)定可直接使用現(xiàn)金結(jié)算的有()B．支付張一差旅費(fèi)3 000元 C．支付李明困難補(bǔ)助800元 15．下列各項(xiàng)收入中，應(yīng)確認(rèn)為投資收益的有()。

A．國債投資的利息收入 B．出售股票投資的凈收入 E．購買公司債券按實(shí)際利率確認(rèn)的利息收入 11．下列屬于應(yīng)收票據(jù)核算內(nèi)容的有()B．商業(yè)承兌匯票 C．銀行承兌匯票

12.下列各項(xiàng)資產(chǎn)期末應(yīng)確認(rèn)減值損失的有()B．存貨 C．長期股權(quán)投資 D．持有至到期投資 13．下列各項(xiàng)應(yīng)計(jì)人企業(yè)（一般納稅人）外購存貨入賬價(jià)值的有()。

A.存貨的購買價(jià)格 B．運(yùn)輸途中的保險(xiǎn)費(fèi) D．運(yùn)輸途中的合理損耗 E．入庫前的挑選整理費(fèi)

14.下列各項(xiàng)屬于壞賬損失估計(jì)方法的有()C．賒銷百分比法 D．賬齡分析法 E．應(yīng)收賬款余額百分比法 15．在我國，下列各項(xiàng)中屬于投資性房地產(chǎn)的有()A．出租的建筑物 D．出租的土地使用權(quán)

11．下列轉(zhuǎn)賬結(jié)算方式中，同城、異地均可采用的有()C．商業(yè)匯票結(jié)算 D．委托收款結(jié)算E．銀行匯票結(jié)算

12.對(duì)采用公允價(jià)值模式進(jìn)行后續(xù)計(jì)量的投資性房地產(chǎn)，下列表述不正確的是()A．應(yīng)計(jì)提折舊或攤銷 C．公允價(jià)值變動(dòng)損失計(jì)入資本公積 D．不計(jì)提折舊或攤銷，但應(yīng)進(jìn)行減值測(cè)試并計(jì)提減值準(zhǔn)備 E．以后會(huì)計(jì)期間可改用成本模式進(jìn)行后續(xù)計(jì)量 13．下列各項(xiàng)中，屬于壞賬損失核算方法的有()A．直接轉(zhuǎn)銷法 B．備抵法 14．下列各項(xiàng)應(yīng)作為企業(yè)投資收益核算的有()。

C．購買國債確認(rèn)的利息收入 D．出售交易性金融資產(chǎn)取得的凈收入 E．購買公司債券按實(shí)際利率確認(rèn)的利息收入 15．下列與無形資產(chǎn)攤銷有關(guān)的表述中，正確的有()。

A．無形資產(chǎn)一般無殘值 B．使用壽命不確定的無形資產(chǎn)不需要攤銷 E．?dāng)備N方法多種，包括直線法、生產(chǎn)總量法等 11．下列各項(xiàng)應(yīng)計(jì)人企業(yè)（一般納稅人）外購存貨入賬價(jià)值的有()。

A．存貨的購買價(jià)格 B．運(yùn)輸途中的保險(xiǎn)費(fèi) C．入庫前的挑選整理費(fèi) D．運(yùn)輸途中的合理損耗 12.對(duì)使用壽命不確定的無形資產(chǎn)的會(huì)計(jì)處理，下列表述不正確的是()。

A．一律按10年攤銷 B．一律采用直線法攤銷 D．期末按公允價(jià)值計(jì)價(jià) E．屬于自行研發(fā)的，全部支出一律“資本化” 13.衡量一項(xiàng)會(huì)計(jì)信息是否具有相關(guān)性，主要體現(xiàn)在該信息是否具有()A.預(yù)測(cè)價(jià)值 B．反饋價(jià)值

14．計(jì)提固定資產(chǎn)折舊，應(yīng)借記的會(huì)計(jì)科目可能有()A．制造費(fèi)用 B．管理費(fèi)用 C．其他業(yè)務(wù)成本 D．銷售費(fèi)用 15．下列業(yè)務(wù)發(fā)生時(shí)，一定能增加企業(yè)投資收益的有()A．交易性金融資產(chǎn)出售時(shí)，結(jié)轉(zhuǎn)持有期內(nèi)確認(rèn)的公允價(jià)值變動(dòng)凈收益

B．持有至到期投資持有期內(nèi)按實(shí)際利率確認(rèn)的利息收入 E．長期股權(quán)投資的持股比例10%，被投資企業(yè)宣告分配現(xiàn)金股利 11．下列各項(xiàng)中，屬于財(cái)務(wù)會(huì)計(jì)主要特點(diǎn)的有()A．以貨幣作為主要計(jì)量單位

B．主要提供企業(yè)過去和現(xiàn)在情況的會(huì)計(jì)信息C．有一套系統(tǒng)的規(guī)范體系 D．有一套約定俗成的會(huì)計(jì)程序和方法 12．對(duì)交易性金融資產(chǎn)的會(huì)計(jì)處理，下列表述正確的有()A．購入時(shí)支付的相關(guān)交易稅費(fèi)不計(jì)入初始成本 C．出售時(shí)應(yīng)同時(shí)將原計(jì)入“公允價(jià)值變動(dòng)損益”賬戶的金額轉(zhuǎn)入“投資收益”賬戶 E．購人時(shí)所付價(jià)款中包含的已宣告但尚未支付現(xiàn)金股利，作為應(yīng)收股利單獨(dú)核算 13．下列關(guān)于固定資產(chǎn)會(huì)計(jì)處理的表述，正確的有()A．處置凈損益計(jì)人營業(yè)外收支

D．用工作量法計(jì)提的各期折舊額可能不相等 E．經(jīng)營出租期間計(jì)提的折舊額計(jì)人其他業(yè)務(wù)成本 14．下列有關(guān)無形資產(chǎn)的會(huì)計(jì)處理，不正確的有()。

B．使用壽命確定的無形資產(chǎn)只能采用直線法攤銷 D．使用壽命不確定的無形資產(chǎn)既不核算攤銷也不核算減值 15．盤虧存貨損失在報(bào)經(jīng)批準(zhǔn)后，根據(jù)不同原因可分別計(jì)人(A．管理費(fèi)用 C．營業(yè)外支出 D．其他應(yīng)收款

簡答題：

1．什么是備用金？會(huì)計(jì)上應(yīng)如何管理？

備用金是指企業(yè)財(cái)會(huì)部門按有關(guān)制度規(guī)定撥付給所屬報(bào)賬單位和企業(yè)內(nèi)部有關(guān)業(yè)務(wù)和職能管理部門用于日常零星開支的備用現(xiàn)金。

會(huì)計(jì)上對(duì)備用金的管理：(1)備用金也是庫存現(xiàn)金，首先應(yīng)遵守現(xiàn)金管理制度的有關(guān)規(guī)定；(2)備用金的具體管理方法分定額管理與非定額管理兩種模式。

2．什么叫固定資產(chǎn)的可收回金額？如何解釋固定資產(chǎn)減值？

固定資產(chǎn)可收回金額是指資產(chǎn)的公允價(jià)值減去處置費(fèi)用后的凈額與資產(chǎn)預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值兩者之間較高者，企業(yè)取得固定資產(chǎn)后，在長期的使用過程中，除了由于使用等原因?qū)е鹿潭ㄙY產(chǎn)價(jià)值磨損并計(jì)提固定資產(chǎn)折舊外，還會(huì)因損壞、技術(shù)陳舊或其他經(jīng)濟(jì)原因，導(dǎo)致其可收回金額低于賬面價(jià)值，稱為固定資產(chǎn)減值。

期末（至少按年）企業(yè)應(yīng)當(dāng)對(duì)固定資產(chǎn)逐項(xiàng)進(jìn)行檢查，如果由于損壞、長期閑置等原因?qū)е驴墒栈亟痤~低于其賬面價(jià)值的，應(yīng)計(jì)提減值準(zhǔn)備。

3．如何區(qū)分交易性金融資產(chǎn)與持有至到期投資？

交易性金融資產(chǎn)與持有至到期投資的區(qū)分主要是投資目的或管理意圖不同。

具體講：交易性金融資產(chǎn)投資目的是為了獲取短期買賣價(jià)差收益，并非長期持有。

持有至到期投資是在購人時(shí)就有明確意圖與能力計(jì)劃持有至到期，其確認(rèn)條件包括到期 日固定、收回金額固定或可確定，且企業(yè)有明確意圖與能力持有至到期。4．什么是投資性房地產(chǎn)？會(huì)計(jì)處理上它與自用房地產(chǎn)有哪些不同？

投資性房地產(chǎn)是指為賺取租金或資本增值，或兩者兼有而持有的房地產(chǎn)。如經(jīng)營出租的房產(chǎn)、出租的土地使用權(quán)等。

投資性房地產(chǎn)與自用房地產(chǎn)的會(huì)計(jì)處理差別：

①會(huì)計(jì)計(jì)量模式不同。投資性房地產(chǎn)有成本模式、公允價(jià)值模式兩種，自用房地產(chǎn)僅使用成本模式進(jìn)行計(jì)量。

②會(huì)計(jì)處理不同。采用成本模式計(jì)量時(shí)，投資性房地產(chǎn)與自用房地產(chǎn)均需計(jì)提折舊或攤銷，發(fā)生減值的、還應(yīng)按規(guī)定計(jì)提減值準(zhǔn)則。

采用公允價(jià)值模式計(jì)量的投資性房地產(chǎn)，持有期內(nèi)無需計(jì)提折舊或攤銷，也不存在減值的核算，期末按公允價(jià)值計(jì)量，公允價(jià)值變動(dòng)金額直接計(jì)人當(dāng)期損益。5.應(yīng)收賬款與應(yīng)收票據(jù)有何區(qū)別？

應(yīng)收賬款與應(yīng)收票據(jù)的區(qū)別：(1)收賬期不同。應(yīng)收賬款的正常收賬期一般不超過3個(gè)月，應(yīng)收票據(jù)的收款期最長可達(dá)6個(gè)月。(2)法律約束不同，從而導(dǎo)致債權(quán)人收回債權(quán)的保證程度不同。應(yīng)收票據(jù)以書面文件形式約定，具有法律上的約束力，對(duì)債權(quán)人有保障。應(yīng)收賬款則不然，其債務(wù)人并不出具付款的書面承諾，賬款的償付缺乏法律約束力。(3)應(yīng)收票據(jù)作為商業(yè)信用和工具，既可以轉(zhuǎn)讓，也可以流通；還可向銀行申請(qǐng)貼現(xiàn)。應(yīng)收賬款正常情況下可將其出售或抵借，但在我國目前情況下不可行。

6．什么是發(fā)出存貨計(jì)價(jià)？我國企業(yè)會(huì)計(jì)準(zhǔn)則規(guī)定可使用的方法有哪些？

發(fā)出存貨計(jì)價(jià)是指：發(fā)出存貨時(shí)，采用一定方法計(jì)算確定發(fā)出存貨的單位成本，進(jìn)而計(jì)算發(fā)出存貨總成本的方法或程序。

我國企業(yè)會(huì)計(jì)準(zhǔn)則規(guī)定可使用的存貨發(fā)出成本計(jì)價(jià)方法主要有：個(gè)別計(jì)價(jià)法、先進(jìn)先出法、加權(quán)平均法、移動(dòng)加權(quán)平均法。7．什么叫投資性房地產(chǎn)？并舉例說明。其后續(xù)計(jì)量模式有哪幾種？

投資性房地產(chǎn)是指企業(yè)為賺取租金或資本增值，或兩者兼有而持有的房產(chǎn)與地產(chǎn)。例如：出租的辦公樓、出租的土地等。后續(xù)計(jì)量模式有成本模式、公允價(jià)值模式兩種。8．什么是證券投資？按投資目的分類包括哪些？

證券投資是指企業(yè)以購買債券、股票、敢的方式直接投資于證券市場(chǎng)。

按投資目的，證券投資分為交易性金融資產(chǎn)、可供出售金融資產(chǎn)、持有至到期投資以及長期股權(quán)投資。9．簡述無形資產(chǎn)攤銷的相關(guān)規(guī)定。

我國對(duì)無形資產(chǎn)攤銷的相關(guān)規(guī)定：(1)使用壽命不確定的無形資產(chǎn)，會(huì)計(jì)上不核算攤銷，只需核算減值。使用壽命有限的無形資產(chǎn)需要核算攤銷。(2)無形資產(chǎn)的使用壽命應(yīng)進(jìn)行合理估計(jì)與確認(rèn)。

(3)攤銷方法多種，包括直線法、生產(chǎn)總量法等。具體選擇時(shí)，應(yīng)反映與該項(xiàng)無形資產(chǎn)有關(guān)的經(jīng)濟(jì)利益的預(yù)期實(shí)現(xiàn)方式，并一致地運(yùn)用于不同會(huì)計(jì)期間。

(4)無形資產(chǎn)的殘值一般為零。(5)無形資產(chǎn)的攤銷期自其可供使用時(shí)（即達(dá)到預(yù)定用途）開始至終止確認(rèn)時(shí)止。10.固定資產(chǎn)的可收回金額是指什么？如何解釋固定資產(chǎn)減值？

固定資產(chǎn)可收回金額是指資產(chǎn)的公允價(jià)值減去處置費(fèi)用后的凈額與資產(chǎn)預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值兩者之間的較高者。企業(yè)取得固定資產(chǎn)后，在長期的使用過程中，除了由于使用等原因?qū)е鹿潭ㄙY產(chǎn)價(jià)值磨損并計(jì)提固定資產(chǎn)折舊外，還會(huì)因損壞、技術(shù)陳舊或其他經(jīng)濟(jì)原因，導(dǎo)致其可收回金額低于賬面價(jià)值，稱為固定資產(chǎn)減值。11.什么是銀行存款？企業(yè)在銀行開立的存款賬戶有哪些？

銀行存款是指企業(yè)存放在銀行或其他金融機(jī)構(gòu)的貨幣資金。按照規(guī)定，我國企業(yè)在銀行開立的存款賬戶包括：

基本存款戶、一般存款戶、臨時(shí)存款戶、專用存款戶。12.簡述權(quán)益法的涵義與適用范圍。

權(quán)益法是指長期股權(quán)投資以初始投資成本計(jì)量后，投資期內(nèi)根據(jù)投資企業(yè)享有被投資單位所有者權(quán)益份額的變動(dòng)對(duì)投資賬面余值進(jìn)行調(diào)整的方法。

權(quán)益法適用于長期股權(quán)投資形成后，投資企業(yè)對(duì)被投資單位具有共同控制或能產(chǎn)生重大影響的情況。

投資企業(yè)對(duì)所控制的子公司平時(shí)用成本法核算，編制合并報(bào)表時(shí)再用權(quán)益法轉(zhuǎn)換 13.長期股權(quán)投資的核算方法有哪些？各自的適用范圍是怎樣的？

答：長期股權(quán)投資的核算方法有兩種：成本法、權(quán)益法。（兩種方法各1分）

成本法適用于：①投資企業(yè)控制的子公司；②投資企業(yè)對(duì)被投資單位無控制：無共同控制也無重大影響，并在活躍市場(chǎng)中沒有報(bào)價(jià)、公允價(jià)值不能可靠計(jì)量的長期股權(quán)投資；

權(quán)益法適用于：投資企業(yè)對(duì)被投資單位產(chǎn)生重大影響或共同控制的長期股權(quán)投資。14.在我國會(huì)計(jì)實(shí)務(wù)中，除存貨外，哪些資產(chǎn)應(yīng)計(jì)提減值準(zhǔn)備（請(qǐng)列舉5項(xiàng)）? 答：我國會(huì)計(jì)實(shí)務(wù)中，除存貨外，需要計(jì)提減值損失的資產(chǎn)有：

應(yīng)收賬款、持有至到期投資、長期股權(quán)投資、固定資產(chǎn)、無形資產(chǎn)、采用成本模式的投資性房地產(chǎn)、（特殊情況下的）可供出售金融資產(chǎn)。

15．期末存貨計(jì)價(jià)為什么采用成本與可變現(xiàn)凈值孰低法？

答：期末存貨采用成本與可變現(xiàn)凈值孰低法計(jì)價(jià)，主要是使資產(chǎn)負(fù)債表上期末的存貨價(jià)值符合資產(chǎn)定義。當(dāng)存貨的期末可變現(xiàn)凈值下跌至成本以下時(shí)，由此形成的損失已不符合資產(chǎn)的“未來經(jīng)濟(jì)利益流入”的實(shí)質(zhì)，因而應(yīng)將這部分損失從存貨價(jià)值中扣除，計(jì)入當(dāng)期損益。這也是會(huì)計(jì)核算謹(jǐn)慎性原則的要求。存貨期末可變現(xiàn)凈值跌至成本以下時(shí)，如果仍以歷史成本計(jì)價(jià)，就會(huì)出現(xiàn)虛夸資產(chǎn)的現(xiàn)象，導(dǎo)致會(huì)計(jì)信息失真。

1．公司對(duì)原材料采用計(jì)劃成本核算，上月購進(jìn)并已付款的原材料今日到貨并驗(yàn)收入庫，計(jì)劃成本為800 000元。

借：原材料 800 000 貸：材料采購 800 000 2．投資性房地產(chǎn)（采用公允價(jià)值模式計(jì)量）期末發(fā)生公允價(jià)值變動(dòng)收益150 000元。

借：投資性房地產(chǎn) 150 000 貸：公允價(jià)值變動(dòng)損益 150 000 3．)長期股權(quán)投資采用成本法核算，本確認(rèn)應(yīng)收現(xiàn)金股利180 000元。借：應(yīng)收股利 貸：投資收益 4．用銀行存款支付報(bào)廢固定資產(chǎn)清理費(fèi)用12 000元。借：固定資產(chǎn)清理 貸：銀行存款 5．計(jì)提無形資產(chǎn)減值損失60 000元。借：資產(chǎn)減值損失 貸：無形資產(chǎn)減值準(zhǔn)備

6．期末結(jié)轉(zhuǎn)本月發(fā)出原材料應(yīng)負(fù)擔(dān)的節(jié)約額180 000元。其中，直接生產(chǎn)用材料節(jié)約135 000元，車間一般耗用材料節(jié)約30 000元，廠部領(lǐng)用材料節(jié)約15 000元。借：材料成本差異 貸：生產(chǎn)成本 制造費(fèi)用 管理費(fèi)用

7．銷售產(chǎn)品一批，售價(jià)300 000元，增值稅51000元。經(jīng)查，該批產(chǎn)品的貨款已于上月預(yù)收200 000元，余款尚未結(jié)清。

借：預(yù)收賬款 351 000 貸：主營業(yè)務(wù)收入300 000 應(yīng)交稅費(fèi)51 000 8．持有至到期投資本期確認(rèn)應(yīng)收利息155 000元，該項(xiàng)利息于2013年2月債券到期時(shí)收取。

借：持有至到期投資155 000 貸：投資收益 155 000 9．出納員用現(xiàn)金支付報(bào)廢固定資產(chǎn)的清理費(fèi)用1 500元。借：固定資產(chǎn)清理 貸：庫存現(xiàn)金 10．采用權(quán)益法確認(rèn)長期股權(quán)投資收益200 000元。借：長期股權(quán)投資 貸：投資收益 11．銷售產(chǎn)品一批，售價(jià)200 000萬元，增值稅34 000元。貨款已于上月全部收妥存人銀行。．

借：預(yù)收賬款 貸：主營業(yè)務(wù)收入 應(yīng)交稅費(fèi)

12．將可供出售金融資產(chǎn)出售，凈收入200 000元已存入銀行。該項(xiàng)投資賬面價(jià)值175 000元，持有期內(nèi)已確認(rèn)公允價(jià)值變動(dòng)凈收益35 000元。

借；銀行存款 貸：可供出售金融資產(chǎn)175 000 投資收益25 000 同時(shí)：借：資本公積35 000貸：投資收益35 000 13．期末集中一次結(jié)轉(zhuǎn)本月入庫原材料的成本超支額80 000元。借：材料成本差異 貸：材料采購 14.向運(yùn)輸部支付備用金50 000元，由出納員用現(xiàn)金付訖。借：其他應(yīng)收款（或備用金）貸：庫存現(xiàn)金

15.將一張不帶息的應(yīng)收票據(jù)向銀行申請(qǐng)貼現(xiàn)，票據(jù)面值200 000元，支付銀行貼現(xiàn)利息4 000元，余款已全部存人公司存款賬戶。借：銀行存款 財(cái)務(wù)費(fèi)用 貸：應(yīng)收票據(jù)

16.從外地購人甲材料（按計(jì)劃成本核算）一批，價(jià)款85 400元，增值稅額14 518元。貨款尚未支付，材料未達(dá)。

借：材料采購 應(yīng)交稅費(fèi) 貸：應(yīng)付賬款

17.出售專利一項(xiàng)，售價(jià)150 000元收妥并存入銀行。該項(xiàng)專利成本200 000元、累計(jì)攤銷80 000元，未計(jì)提減值。相關(guān)稅費(fèi)略。借：銀行存款 累計(jì)攤銷 貸：無形資產(chǎn) 營業(yè)外收入

18.投資性房地產(chǎn)（用公允價(jià)值計(jì)量）期末發(fā)生公允價(jià)值變動(dòng)收益150 000元。借：投資性房地產(chǎn)貸：公允價(jià)值變動(dòng)損益 19.5日，發(fā)出材料一批直接用于A產(chǎn)品生產(chǎn)，計(jì)劃成本為60 000元。借：生產(chǎn)成本 貸：原材料

20.10日，賒銷商品一批，增值稅專用發(fā)票上列示價(jià)款50 000元、增值稅8 500元；現(xiàn)金折扣條件為2/

10、N/30。

借：應(yīng)收賬款 貸：主營業(yè)務(wù)收入 應(yīng)交稅費(fèi)

21.12日，委托銀行開出銀行匯票一張，金額800 000元，準(zhǔn)備用于支付購貨款。借：其他貨幣資金 貸：銀行存款 22.23日，2008年1月20日購入的到期還本付息債券已到期，本息和總計(jì)82萬元全都收回并存入銀行。

借：銀行存款 貸：持有至到期投資

23.30日，對(duì)投資性房地產(chǎn)（用公允價(jià)值模式計(jì)量）確認(rèn)公允價(jià)值變動(dòng)損失50 000元。借：公允價(jià)值變動(dòng)損益 貸：投資性房地產(chǎn)

24.30日，結(jié)轉(zhuǎn)本月5日領(lǐng)用材料的成本超支額1 200元。借：生產(chǎn)成本 貸：材料成本差異 25.30日，計(jì)提無形資產(chǎn)減值準(zhǔn)備60 000元。借：資產(chǎn)減值損失 貸：無形資產(chǎn)減值準(zhǔn)備

26.以銀行存款購入某上市公司發(fā)行的3年期債券一批，面值50 000元，實(shí)際付款52 000元。相關(guān)稅費(fèi)略。購人時(shí)，持有意圖不明確。借：可供出售金融資產(chǎn) 貸：銀行存款

27.開出現(xiàn)金支票向儲(chǔ)運(yùn)部撥付定額備用金20 000元。借：其他應(yīng)收款（或備用金）貸：銀行存款 28.結(jié)轉(zhuǎn)固定資產(chǎn)清理凈收益2 000元。借：固定資產(chǎn)清理 貸：營業(yè)外收入

29.交易性金融資產(chǎn)本期發(fā)生公允價(jià)值變動(dòng)收益60 000元。借：交易性金融資產(chǎn) 貸：公允價(jià)值變動(dòng)損益

30.長期股權(quán)投資采用成本法核算。根據(jù)被投資方公布的本利潤分配方案，本該項(xiàng)投資確認(rèn)應(yīng)收現(xiàn)金股利15萬元。借：應(yīng)收股利 貸：投資收益

31.采用分期付款方式購入一項(xiàng)專利，公允價(jià)值170萬元，合同約定售價(jià)200萬元，每半年一次、分4次平均支付。相關(guān)手續(xù)已辦妥，專利已交付使用。借：無形資產(chǎn) 未確認(rèn)融資費(fèi)用 貸：長期應(yīng)付款

32.對(duì)作為投資性房地產(chǎn)核算和管理的辦公樓計(jì)提折舊50 000元。借：其他業(yè)務(wù)成本 貸：投資性房地產(chǎn)累計(jì)折舊 33．期末，盤虧原材料一批，實(shí)際成本200元、進(jìn)項(xiàng)增值稅額34元原因待查。借：待處理財(cái)產(chǎn)損益貸：原材料 應(yīng)交稅費(fèi) 34．儲(chǔ)運(yùn)部報(bào)銷本月銷售商品市內(nèi)運(yùn)費(fèi)4 000元。經(jīng)查，公司對(duì)儲(chǔ)運(yùn)部的備用金實(shí)行定額管理，對(duì)本次報(bào)銷金額財(cái)會(huì)部門以支票付訖。借：銷售費(fèi)用 貸：銀行存款

35．持有至到期投資本期確認(rèn)應(yīng)收利息50 000元，經(jīng)查，該項(xiàng)利息于2011年2月債券到期時(shí)收取。借：持有至到期投資 貸：投資收益

36．公司對(duì)原材料采用計(jì)劃成本核算。上月購進(jìn)并已付款的原材料今日到貨并驗(yàn)收入庫，計(jì)劃成本為20萬元。借：原材料 貸：材料采購

37．長期股權(quán)投資采用成本法核算。根據(jù)被投資方公布的本利潤分配初步方案，本公司確認(rèn)應(yīng)收現(xiàn)金股利15萬元。借：應(yīng)收股利貸：投資收益

38.支付報(bào)廢設(shè)備清理費(fèi)用1 500元。借：固定資產(chǎn)清理 貸：銀行存款（或庫存現(xiàn)金）

39.銷售產(chǎn)品一批，售價(jià)20萬元，增值稅率17%。經(jīng)查，該批產(chǎn)品的貨款已于上月預(yù)收15萬元，余款尚未結(jié)清。

借：預(yù)收賬款 貸：主營業(yè)務(wù)收入應(yīng)交稅費(fèi)

計(jì)算題：

1.甲企業(yè)基本生產(chǎn)車間于2010年底購入一臺(tái)設(shè)備并投入使用。該設(shè)備原價(jià)100 000元，預(yù)計(jì)使用期限5年，無殘值。2013年6月2日因火災(zāi)使該項(xiàng)設(shè)備提前報(bào)廢，經(jīng)批準(zhǔn)后進(jìn)行清理。清理時(shí)以銀行存款支付清理費(fèi)用350元，取得殘值收入700元已存人銀行。設(shè)備已清理完畢。

要求：(1)采用雙倍余額遞減法計(jì)算該設(shè)備各年的折舊額（最后2年改直線法）；(2)計(jì)算該設(shè)備的清理凈損益。

2.．K公司的壞賬核算采用備抵法，并接應(yīng)收賬款余額百分比法計(jì)提壞賬準(zhǔn)備。2012年12月31日“壞賬準(zhǔn)備”賬戶余額24 000元。2013年10月將已確認(rèn)無法收回的應(yīng)收賬款12 500元作為壞賬處理，當(dāng)年末應(yīng)收賬款余額120萬元，壞賬準(zhǔn)備提取率為3%;2014年6月收回以前已作為壞賬注銷的應(yīng)收賬款3 000元，當(dāng)年末應(yīng)收賬款余額100萬元，壞賬準(zhǔn)備提取率由原來的3%提高到5%。

要求；分別計(jì)算K公司2013年末、2014年末“壞賬準(zhǔn)備”賬戶的余額以及應(yīng)補(bǔ)提或沖減的壞賬準(zhǔn)備金額。

3.M公司于2013年6月5日收到甲公司當(dāng)日簽發(fā)的帶息商業(yè)承兌匯票一張，用以償還前欠貨款。該票據(jù)面值800 000元，期限90天，年利率6%。2013年7月15日，M公司因急需資金，將該商業(yè)匯票向銀行貼現(xiàn)，年貼現(xiàn)率9%，貼現(xiàn)款已存AM公司的銀行存款賬戶。

要求計(jì)算確定M公司該項(xiàng)應(yīng)收票據(jù)下列金額：(1)票據(jù)的貼現(xiàn)期、到期值、貼現(xiàn)利息和貼現(xiàn)凈額；

(2)2013年9月初，上項(xiàng)匯票到期，甲公司未能付款。此時(shí)M公司應(yīng)支付給貼現(xiàn)銀行的金額。

4.2010年12月底甲公司購入一臺(tái)設(shè)備并投入使用，原價(jià)15萬元，預(yù)計(jì)使用5年，無殘值，采用雙倍余額遞減法計(jì)提折舊。稅法規(guī)定該種設(shè)備采用直線法折舊，折舊年限同為5年。

要求（列示計(jì)算過程）：

(1)采用雙倍余額遞減法計(jì)算該設(shè)備2011年、2012的折舊額及2012年末的凈值；(2)2012年末設(shè)備的可收回金額為60 000元，計(jì)算確定年末該設(shè)備的賬面價(jià)值；

(3)若采用年數(shù)總和法計(jì)算折舊，2011年、2012年設(shè)備的折舊額又是多少？ 答案：(1)2011：

采用雙倍余額遞減法估計(jì)折舊，2011年折舊額-150 000×40%=60 000元

2012年折舊額-90 000×40%=36 000元 2012年末設(shè)備凈值=150 000-(60 000+36 000)=54 000元

(2)2012年末，設(shè)備凈值54 000元<可收回金額60 000，未發(fā)生減值，故： 本年末設(shè)備的賬面價(jià)值一凈值-54 000元(3)采用年數(shù)總和法估計(jì)折舊，2011年折舊額-150 000×5/15—50 000元 2012年折舊額-150 000×4/15= 40 000元

5.長盛公司經(jīng)營A、B、C三種商品，期末存貨采用成本與可變現(xiàn)凈值孰低法計(jì)價(jià)，并按單項(xiàng)比較法計(jì)提存貨跌價(jià)準(zhǔn)備。2009年初各項(xiàng)存貨跌價(jià)準(zhǔn)備均為O，2009、2010年末的有關(guān)資料如下表所示。請(qǐng)按公司規(guī)定分別確認(rèn)2009、2010年末三項(xiàng)存貨的期末價(jià)值以及應(yīng)計(jì)提或沖減的跌價(jià)準(zhǔn)備，并將結(jié)果填入下表。長盛公司期末存貨價(jià)值計(jì)算表 金額：元

答案：——長盛公司期末存貨價(jià)值計(jì)算表 金額：元

6.2010年1月3日H公司購入同日發(fā)行的總面值1 000 000元、期限3年、票面利率6%的債券一批，計(jì)劃持有至到期，實(shí)際付款1 056 030元；該批債券每半年付息一次，付息日為1月1日、7月1日。H公司于每年的6月30日、12月31日結(jié)算利息并分?jǐn)倐鐑r(jià)。債券購人日實(shí)際利率為4%。要求計(jì)算該項(xiàng)債券投資的下列指標(biāo)：(1)購人債券的溢價(jià)；(2)半年的應(yīng)收利息；(3)采用實(shí)際利率法計(jì)算的第1期投資收益以及分?jǐn)偟膫鐑r(jià)；(4)第1期末的債券攤余成本。

（注意：①列示計(jì)算過程；②金額以“元”為單位，并對(duì)計(jì)算結(jié)果保留2位小數(shù)）答案：(1)購入債券溢價(jià)一買價(jià)1 056 030元一面值1 000 000元-56 030元(2)半年應(yīng)收利息一債券面值1 000 000元×半年的票面利率3%=30 000元

(3)第1期實(shí)際投資收益-1056030元×半年的實(shí)際利率2%=21120.6元 本期分?jǐn)傄鐑r(jià)-30000元-21120.6元=8 879.4元(4)第1期末債券攤余成本-1 056 030元-8879.4元-1047 150.6元或-1000 000元+(56030元-8 879.4元)=1047 150.6元

7.2010年1月20日H公司認(rèn)購C公司普通股10%、計(jì)100萬股準(zhǔn)備長期持有，每股面值1元，實(shí)際買價(jià)每股10元、其中包含每股已宣告發(fā)放但尚未支付的現(xiàn)金股利0.2元；另外支付相關(guān)費(fèi)用20 000元。2010C公司實(shí)現(xiàn)凈利潤800萬元，宣告分配現(xiàn)金股利500萬元。要求計(jì)算H公司上項(xiàng)投資2010年的下列指標(biāo)：(1)初始投資成本；(2)應(yīng)收股利；(3)采用成本法核算應(yīng)確認(rèn)的投資收益；

(4)如果采用權(quán)益法核算，2010年應(yīng)確認(rèn)的投資收益以及年末該項(xiàng)長期股權(quán)投資的賬面余值。

答案：(1)長期股權(quán)投資初始成本-1 000000×(10-0.2)+20 000=9820 000元(2)應(yīng)收股利=5 000 000×io~6 =soo ooo元(3)成本法下的投資收益-5 000 000×10%=soo ooo元(4)權(quán)益法下的投資收益-8 000 000×10 %一800 000元 權(quán)益法下2010年末長期股權(quán)投資賬面余值一初始投資成本982萬元十投資收益80萬元一應(yīng)收股利50萬元-1012萬元

8.D公司按期末應(yīng)收賬款余額的10%計(jì)提壞賬準(zhǔn)備。2008年初，“壞賬準(zhǔn)備”賬戶期初余額15萬元，當(dāng)年末應(yīng)收賬款余額200萬元。2009年確認(rèn)壞賬損失9萬元，收回以前已注銷的壞賬4萬元；當(dāng)年末應(yīng)收賬款余額為180萬元。2010年末應(yīng)收賬款余額160萬元。

要求分別計(jì)算：

(1)2009、2010年各年末“壞賬準(zhǔn)備”賬戶的年末余額；(2)2008、2009、2010年各年末應(yīng)補(bǔ)提或沖減的壞賬準(zhǔn)備金額。答案：(1)2009年“壞賬準(zhǔn)備”賬戶年末余額一應(yīng)收賬款年末余額180萬元×10%=18萬元 2010年“壞賬準(zhǔn)備”賬戶年末余額=應(yīng)收賬款年末余額160萬元×10%=16萬元

(2)2008年末應(yīng)補(bǔ)提壞賬準(zhǔn)備一“壞賬準(zhǔn)備”賬戶年末余額20萬元一“壞賬準(zhǔn)備”賬戶年初余額15萬元-5萬元 2009年末應(yīng)補(bǔ)提壞賬準(zhǔn)備=“壞賬準(zhǔn)備”賬戶年末余額18萬元一（“壞賬準(zhǔn)備”賬戶年初余額20萬元十收回以前已注銷的壞賬4萬元一當(dāng)年確認(rèn)壞賬損失9萬元）-3萬元

2010年應(yīng)沖減壞賬準(zhǔn)備一“壞賬準(zhǔn)備”賬戶年末余額16萬元一“壞賬準(zhǔn)備”賬戶年初余額18萬元=-2萬元

9.3月1日A商品結(jié)存數(shù)量200件、單價(jià)2元；3月2日發(fā)出150件；3月5日購進(jìn)200件、單價(jià)2.2元；3月7日發(fā)出100件。

要求：分別采用先進(jìn)先出法、移動(dòng)平均法、加權(quán)平均法計(jì)算3月份A商品發(fā)出成本、期末結(jié)存成本。

六、綜合題

1..2012年1月20日B公司以現(xiàn)款購入甲公司股票10 000股作為長期投資，每股買價(jià)10元、其中包括已宣告發(fā)放但尚未支付的現(xiàn)金股利每股O。2元。投資日，甲公司凈資產(chǎn)的賬面價(jià)值與公允價(jià)值相等。當(dāng)年甲公司實(shí)現(xiàn)稅后利潤為2 000 000元，決定分配現(xiàn)金股利1 000 000元。

要求：

(1)計(jì)算該項(xiàng)股票投資的初始成本；

(2)假設(shè)B公司所購股票占甲公司普通股的15%，請(qǐng)采用適當(dāng)方法計(jì)算2012年的投資收益，并編制確認(rèn)2012年投資收益的會(huì)計(jì)分錄；

(3)假設(shè)B公司所購股票占甲公司普通股的30%，請(qǐng)采用適當(dāng)方法計(jì)算2012年的投資收益，并編制確認(rèn)2012年投資收益與應(yīng)收股利的會(huì)計(jì)分錄（不考慮其他影響因素）。（注：“長期股權(quán)投資”要求寫出明細(xì)科目）

2.2010年1月2日M公司以198萬元購入H公司同日發(fā)行的3年期、到期還本、按年付息的公司債券一批，計(jì)劃持有至到期。該債券票面利率為5%，實(shí)際利率5.38%，面值總額為200萬元，每年1月3日支付利息。每年末M公司采用實(shí)際利率法確認(rèn)投資收益，相關(guān)稅費(fèi)略。

要求：(1)計(jì)算投資期內(nèi)該批債券各年的應(yīng)收利息、投資收益與年末攤余成本，并將結(jié)果填人下表。

債券投資收益計(jì)算表 金額：元

(2)編制購人債券、2010年年末確認(rèn)投資收益的會(huì)計(jì)分錄（注：要求寫出明細(xì)科目）。

3.2012年12月3日，Z公司（一般納稅人）購人一項(xiàng)設(shè)備并立即交付行政部門使用。設(shè)備買價(jià)400 000元、增值稅68 000元，運(yùn)輸過程中發(fā)生相關(guān)費(fèi)用1 500元；預(yù)計(jì)使用5年，預(yù)計(jì)凈殘值4 000元。全部款項(xiàng)已用銀行存款支付。

要求（有關(guān)計(jì)算請(qǐng)列示計(jì)算過程）：

(1)計(jì)算設(shè)備交付使用時(shí)的原價(jià)；(3)編制購人設(shè)備、采用年數(shù)總和法計(jì)提第1年折舊的會(huì)計(jì)分錄。

4.20.．A公司于2011年7月26日銷售商品一批，售價(jià)l 000 000元、增值稅170 000元，收到購貨單位簽發(fā)并承兌的商業(yè)匯票一張，面值為1 170 000元、期限6個(gè)月，不帶息。9月26日，公司持該商業(yè)匯票向銀行申請(qǐng)貼現(xiàn)，貼現(xiàn)率3%。

要求：(1)計(jì)算該商業(yè)匯票的貼現(xiàn)期、貼現(xiàn)息和貼現(xiàn)額（列示計(jì)算過程）；(2)分別編制收到商業(yè)匯票、將該匯票貼現(xiàn)的會(huì)計(jì)分錄。答案：

(1)票據(jù)貼現(xiàn)期-4個(gè)月

貼現(xiàn)息-1170 000×3%÷12×4-11 700元 貼現(xiàn)額-1170 000-11 700=1158 300元

(2)有關(guān)會(huì)計(jì)分錄如下：①收到票據(jù)時(shí)：借：應(yīng)收票據(jù)1 170 000 貸：主營業(yè)務(wù)收入1 000 000 應(yīng)交稅費(fèi)170 000 ②將票據(jù)貼現(xiàn)時(shí)：借：銀行存款1 158 300 財(cái)務(wù)費(fèi)用11 700 貸：應(yīng)收票據(jù) 1 170 000

5..2010年2月8日D公司銷售商品一批，不含稅價(jià)款10萬元、增值稅17 000元，商品成本6萬元；合同規(guī)定的現(xiàn)金折扣條件為2/

10、1/20、N/30。2月15日購貨方按規(guī)定付款。不考慮其他稅費(fèi)，也不考慮增值稅的現(xiàn)金折扣。

要求根據(jù)上述資料：(1)計(jì)算2月15日D公司實(shí)收的貨款總額；(2)如果購貨方在2月24日付款，計(jì)算D公司實(shí)收的貨款總額；(3)編制D公司2月8日銷售商品、2月15日收到貨款的會(huì)計(jì)分錄。

答案：(1)2月15日D公司實(shí)收貨款一價(jià)款100 000×(1—2%)+增值稅17 000-115 000元(2)2月24日D公司實(shí)收貨款=價(jià)款100 000×(1—1%)+增值稅17 000-116 000元

(3)有關(guān)會(huì)計(jì)分錄：①2月8日銷售商品時(shí)：借：應(yīng)收賬款117 000 貸：主營業(yè)務(wù)收入100 000 應(yīng)交稅費(fèi)17 000 同時(shí)：借：主營業(yè)務(wù)成本 60 000 貸：庫存商品 60 000 ②2月15日收到貨款時(shí)：借：銀行存款 115 000 財(cái)務(wù)費(fèi)用 2 000 貸：應(yīng)收賬款 117 000

6.2010年1月22日，A公司委托證券公司購入H公司普通股50萬股（占H公司總股本的5%）計(jì)劃長期持有，每股面值1元，購人價(jià)每股8.2元，其中包括已宣告發(fā)放但尚未支付的現(xiàn)金股利每股0.2元，發(fā)生交易稅費(fèi)50 000元，相關(guān)款項(xiàng)用之前已劃人證券公司的存款支付。2010H公司實(shí)現(xiàn)凈利潤800萬元，宣告分配現(xiàn)金股利500萬元，支付日為2011年3月9日。要求：(1)計(jì)算上項(xiàng)股票投資的初始成本；

(2)采用成本法編制A公司2010年1月對(duì)外投資、年末確認(rèn)投資收益以及2011年3月收到現(xiàn)金股利的會(huì)計(jì)分錄。答案：(1)長期股權(quán)投資初始成本-500 000×(8.2-0.2)+50 000-4 050 000元（2分）(2)有關(guān)會(huì)計(jì)分錄：2010年1月購人股票時(shí)：

借：長期股權(quán)投資4 050 000 應(yīng)收股利100 000 貸：銀行存款 4 150 000 2010年末：采用成本法確認(rèn)投資收益-5 000 000×5%=250 000元

借：應(yīng)收股利 250 000 貸：投資收益 250 000 2010年3月收到上項(xiàng)現(xiàn)金股利時(shí)： 借：銀行存款 250 000 貸：應(yīng)收股利 250 000

7.2010年12月3日，Z公司（一般納稅人）購人一項(xiàng)設(shè)備當(dāng)即交付行政部門使用。設(shè)備買價(jià)400 000元、增值稅68 u00元，運(yùn)輸過程中發(fā)生相關(guān)費(fèi)用1 500元；預(yù)計(jì)使用5年，預(yù)計(jì)凈殘值4 000元。全部款項(xiàng)已用銀行存款支付。

要求（有關(guān)計(jì)算請(qǐng)列示計(jì)算過程）：

(1)計(jì)算設(shè)備的原價(jià)；(3)編制購入設(shè)備、采用年數(shù)總和法計(jì)提2011年折舊的會(huì)計(jì)分錄。答案：(1)設(shè)備原價(jià)—400 000+1 500-401 500元

(2)雙倍余額遞減法下2011年折舊額一原價(jià)401 500×年折舊率40%=160 600元

年數(shù)總和法下2011年折舊額一（原價(jià)401 500元一凈殘值4 000元）÷年折舊率5/15×100% =132 500元

(3)購入時(shí)的會(huì)計(jì)分錄： 借：固定資產(chǎn) 401 500 應(yīng)交稅費(fèi) 68 000 貸：銀行存款 469 500 2011年計(jì)提折舊的會(huì)計(jì)分錄： 借：管理費(fèi)用 L32 500 貸：累計(jì)折舊 132 500

8、A公司為增值稅一般納稅人，原材料采用計(jì)劃成本核算。2008年初，“原材料”賬戶年初余額90 000元，“材料成本差異”賬戶年初有借方余額1 300元。1月原材料的收發(fā)情況如下：

(1)5日，購人原材料一批，增值稅發(fā)票上注明價(jià)款105 000元，增值稅17 850元?？铐?xiàng)已通過銀行存款支付，材料未到；(2)10日，上述材料運(yùn)達(dá)并驗(yàn)收入庫，計(jì)劃成本為110 000元；

(3)30日，本月領(lǐng)用原材料的計(jì)劃成本為80 000元，其中：直接生產(chǎn)耗用65 000元，車間一般耗用4 000元，廠部管理部門領(lǐng)用1 000元，在建工程領(lǐng)用10 000元。

要求： ①對(duì)本月30日發(fā)生的領(lǐng)料業(yè)務(wù)編制會(huì)計(jì)分錄； ③結(jié)轉(zhuǎn)本月領(lǐng)用原材料的成本差異。

②計(jì)算本月原材料的成本差異率（對(duì)計(jì)算結(jié)果保留2位小數(shù)）、本月發(fā)出原材料與期末結(jié)存原材料應(yīng)負(fù)擔(dān)的成本差異額； 答案：(1)30日的會(huì)計(jì)分錄：

借：生產(chǎn)成本65 000 制造費(fèi)用4 000 管理費(fèi)用1 000 在建工程10 000 貸：原材料 80 000(2)①本月原材料成本差異率=材料節(jié)約額(期初超支額1 300+本期入庫材料節(jié)約額5 000)÷原材料計(jì)劃成本(期初90 000+本期入庫110 000)×100%=節(jié)約1.85%②本月發(fā)出材料應(yīng)負(fù)擔(dān)節(jié)約額-80 000×1.85%=1 480元 ③本月末庫存材料應(yīng)負(fù)擔(dān)節(jié)約額=(90 000+110 000-80 000)×1.85%=2 220元(3)結(jié)轉(zhuǎn)本月發(fā)出材料的節(jié)約額的會(huì)計(jì)分錄：

借：生產(chǎn)成本1 202.50（紅字）制造費(fèi)用74（紅字）管理費(fèi)用18.50（紅字）在建工程185（紅字）

貸：材料成本差異 1 480（紅字）也可用藍(lán)字編制如下會(huì)計(jì)分錄： 借：材料成本差異 1 480

貸：生產(chǎn)成本1 202.50 制造費(fèi)用74 管理費(fèi)用18.50 在建工程185

9.A公司于2008年7月26日銷售商品一批，售價(jià)600 000元，增值稅102 000元，收到購貨單位簽發(fā)并承兌的商業(yè)匯票一張，面值為702 000元、期限6個(gè)月，不帶息。9月26日，公司持該商業(yè)匯票向銀行申請(qǐng)貼現(xiàn)，貼現(xiàn)率9%。

要求：(1)計(jì)算該商業(yè)匯票的貼現(xiàn)期、貼現(xiàn)息和貼現(xiàn)額（列出計(jì)算過程）；

(2)分別編制收到商業(yè)匯票、將該匯票貼現(xiàn)的會(huì)計(jì)分錄。

10.2009年初B公司取得甲公司30%的股份并能夠?qū)ζ涫┘又卮笥绊?。該股份的購買價(jià)款為1 000 000元，投資日甲公司可辨認(rèn)凈資產(chǎn)公允價(jià)值為4 000 000元（與賬面價(jià)值相等）。2009年甲公司實(shí)現(xiàn)凈利潤600 000元；2010年4月5日，甲公司宣告凈利潤的40%用于分配現(xiàn)金股利；2010年4月25日，B公司將收到的現(xiàn)金股利存人銀行；2010年甲公司發(fā)生虧損1 500 000元。

要求采用適當(dāng)方法：(1)計(jì)算2010年末B公司該項(xiàng)長期股權(quán)投資的賬面價(jià)值（列示計(jì)算過程）。(2)編制B公司上項(xiàng)投資2009、2010年的有關(guān)會(huì)計(jì)分錄。

答：本題應(yīng)采用權(quán)益法核算。(1)2010年末該項(xiàng)長期股權(quán)投資的賬面價(jià)值

:4 000 000×30%+600 000×30%-600 000×40%×30%-1 500 000×30%-858 000元（2分）(2)2009年初對(duì)外投資時(shí)：

借：長期股權(quán)投資1 200 000 貸：銀行存款1 000 000 營業(yè)外收入200 000 2009年末確認(rèn)投資收益時(shí) 借：長期股權(quán)投資180 000貸：投資收益180 000 2010年4月5日確認(rèn)應(yīng)收股利時(shí)： 借：應(yīng)收股利72 000貸：長期股權(quán)投資 72 000 2010年4月25日收到現(xiàn)金股利時(shí)： 借：銀行存款72 000貸：應(yīng)收股利72 000 2010年末確認(rèn)投資損失時(shí)： 借：投資收益450 000 貸：長期股權(quán)投資450 000

第三篇：電大2011開放英語3考試答案小抄

第一部分交際用語

1.Hello, Sally.How‘s everything?D.Just so-so 2.Excuse me, would you lend me your calculator?A.Certainly.Here you are

3.I don‘t like the spots programs on Sundays.B.Neither do I

4.What‘s the problem, Harry?

D.I can‘t remember where I left my glasses 5.What kind of TV program do you like best?C.It‘s hard to say, actuallyCould you tell me where Mr.Lake is?B.At the office7.May I help you, madam?

D.Yes, I‘d like 2 kilos of oranges 8 Hello, could I speak to Don please?D.Who‘s speaking?What would you like, tea or coffee?B.Coffee, pleasee

10.What about going for a walk?.A.Why not? A good idea11.Nice weather, isn‘t it?

C.Yes, it is12.I think the Internet is very helpful.A.Yes, so do I

13.What subjects are you studying?C.I‘m studying philosophy

14.Which language do you speak at home?D.English, most of the time

15.Must we hand in our homework now?

C.No, you needn‘t16.Let‘s take a walk.A.Yes, let‘s

17.Hello, could I speak to Don please?D.Who‘s speaking

18.Do you think the exam will be put off?C.Not likely

19.In my opinion, you‘d better take a couple of days off.A.I‘ll take your advice

20.Would you mind if I open the window for a better view?D.Of course not

第二部分詞匯與結(jié)構(gòu)

閱讀下面的句子，從四個(gè)選項(xiàng)中選出一個(gè)能填入空白處的最佳選項(xiàng)，并在答題紙上寫出所選的字母符號(hào)。

1.I broke my leg when Iskiing in America.2.She was convictedC.ofmurder.3.A new hotel 4.It is very convenient A.livinghere.5.I have lived here B.since1997.6.The bedroom needs_.7.He is the mandog bit me.8.I‘m tired.Iworking very hard.9.Before she left on the trip, she D.had trained hard.10.He keeps

11.The sun heats the earth,is very important toliving things

B.is to

A.origin

B.shouting

15.The big man has always been eating on the go, _he has got stomachache.A.so

16.Let me the case carefully before I draw a conclusion.B.look into

D.is

C.owes

19.Mr.Smitha most important part in the development of our city.C.played

20.I‘d rather stay at home thana walk.C.take

21.Mother was busy.Although she was not watching the basketball on TV, she A.was listening to

A.had I got

D.to

24.All the team members tried their best.We lost the game,A.however

telephone.B.was told

26.Silk ________ by Chinese for thousands of years now.B.has been used

B.ought

28.Before I got to the cinema, the film _________.A.had begun

29.The patient acted on the doctor‘s _________ and finally recovered.B.advice

30.A lecture hall is C.one

31.Don‘t worry, your watch and you can have it in no time.D.is being repaired

32.The definition leaves ______ for disagreement.B.much roomB.can people do what

B.was married

35.I don‘t want you to make any trouble, problem.B.consequently

B.is…being

C.grew up

to work regularly.A.driveimprove the relationship with the USA.A.to do

B.cleaned

第三部分完形填空

Although international travel is usually an(21)__________ and pleasant

experience, travellers should take steps to ensure that their health does not suffer either(22)______ their time _____ the air or ______ their time abroad.Before you go, check with your doctor or local travel clinic(23)______ injections are necessary for the areas you are travelling(24)_____.Allow sufficient time to have these injections before you(25)_______ because they may take time to become effective.Be sure that the information on health is up-to-date.Check on the Internet if you are not sure.Don‘t go to bed late the day(26)_______ you fly.Your body has a natural daily sleep pattern.It takes time to adjustto a new time zone.There are many different(27)__________ of jet lag: you may not be able to sleep, you may not want to eat or you may feel sick and tired.You may not be able to concentrate for some days after you arrive.There are several things you can do to(28)________ the effects of jet lag: － Do your(29)______ to relax during the flight;

－ Sleep as much as you can on the flight.Use a mild sleeping pill if necessary;－ Drink as much water as you can;－ Don‘t drink alcohol and caffeine;

－ Take mild sleeping pills(30)______ the first few days in the new time zone if you need them.21.B)exciting22.D)from…in…from23.C)which24.C)to25.C)leave26.D)before27.A)effects28.D)lessen 29)C)best30.B)for

Passage 2

A study(21)_____________ that fitness is the key(22)______ long life,irrespective of body shape or even smoking habits.Researchers discovered that people(23)_________ exercise live longer than those who do not,(24)__________ they are overweight and smoke.The study found that the least fit of the 6,000 middle-aged men in the study were five times(25)_____________ to die within six years of the start of the research

than the fittest.This was true whether or not the men had heart problems, smoked or(26)______ overweight.Scientists concluded that it was better to be fat and active than skinny and sedentary.Dr Ken Cooper, a fitness expert, said, “You are better off smoking a packet of cigarettes a day and(27)__________ regularly than being a non-smoker and sedentary.” Although he adds, “ But don't misunderstand me.I am not endorsing smoking.I am trying to tell you how dangerous it is to be sedentary.”

(28)________, the study appears to fly in the face of research last year which concluded that more than 30,000 people die prematurely every year in Britain from illnesses caused by being overweight.The British Government is putting pressure on manufacturers(29)____________ high levels of sugar in food and to restrict the hard-sell of junk food to children in order to improve the nation's health.But the new study suggests the Government(30)__________ more people to exercise.21.C)has shown22.A)to23.D)who

24.C)even if25.D)more likely 26.B)were

27.B)exercising28.A)However29.C)to reduce30.D)encourage

Passage 3

More and more people(21)to install burglar alarms in their houses if they want to get insurance.Insurance companies(22)people in certain areas to install the alarms before they will give them insurance for the fast year.This is(23)to increasing crime in some parts of the country.This can be a problem for people(24)____ are struggling to make(25)____ ends meet.The alarms,(26)____ can be very expensive, need to be installed by an electrician.It is(27)_____ that 20% of homes have alarms installed, and that another 20% of people plan(28)_____ but have not installed them(29)_____.The insurance companies told people(30)_____ the alarms on all doors and windows.21.B.have 22.D.have been asking

23.A.due24.C.who25.C.-26.B.which27.D.estimated28.A.to have them installed29.C.yet30.D.to install

Passage 4

A study has shown that fitness is the key(21)_____ long life, irrespective of body shape(22)_____ even smoking habits.Researchers discovered that people who exercise live longer than(23)______, even if they are overweight and smoke.The study found that(24)______ fit of the 6,000 middle-aged men in the study were five times more likely to die within six years of the start of the research than the fittest.This was true(25)_______the men had heart problems, smoked or were overweight.Scientists concluded that it was better(26)_______and active

than skinny and sedentary.Dr Ken cooper, a fitness expert, said, ― You are better off smoking a packet of cigarettes a day and exercising regularly than(27)_______ a non –smoker and sedentary.‖ Although he adds, ―But don‘t misunderstand me.I am not endorsing(28)_____, I am trying to tell you how dangerous it is to be sedentary.‖

The British Government is putting pressure(29)_____ manufacturers to reduce high levels of sugar in food and to restrict the hard-sell of junk food to children in order to improve the nation‘s health.But the new study suggests the Government should encourage more people(30)_____.21.C.to22.A.or

23.D.those who do not 24.D.the least

25.B.whether or not26.B.to be fat27.A.being28.C.smoking29.A.on

30.C.to exercise

第四部分閱讀理解

閱讀下列短文，從四個(gè)選項(xiàng)中選出一個(gè)正確答案 Passage 1

I was 15 when I walked into McCarley Bookstore and began to look over the titles of the books on the shelves.The man behind the counter, the owner of the bookstore, asked me if I would like a job.I needed to start saving for college, so I said yes.I worked after school and during summers for minimum wages and the job helped pay for my freshman year of college.I worked at many other jobs

afterwards: I made coffee in the student union during college.I made maps for the U.S Forest Service.But selling books was one of the most satisfying.。。。

1.How did the author get the job in McCarley Bookstore?A.He happened to walk into the shop and got it by chance.2.According to the author, selling books was one of the most satisfying job experiences, because ____________.B.it helped him understand the world and himself

3.After he helped the fearful lady looking for books on cancer, the author was ____________.D.proud of himself

4.The author decided to help the poor boy by ____________.B.persuading his boss to let him do the story on TV

5.The main reason that the author thinks his present job is the same as the one in the bookstore is ____________.C.it helps people make sense of the world Passage 2

Paper was invented by the Chinese in the first century AD.Paper was not made in southern Europe until about the year 1100.Scandinaviadid not begin to make it until 1500.Most paper is made from wood.Paper-making is an important British industry and paper from Britain is sold to many countries such as Australia and South Africa.Some of the wood used in the British paper making industry comes from trees grown in Britain, but wood is also bought from other countries such as Norway.。。

1.Where was paper invented? A.In China.2.Scandinavia began to make paper ____________.C.in 1500

3.Every four hundred copies of a forty-page newspaper will need ____________.B.one tree

4.All over the world, trees are being cut down ____________ than they are being planted.D.faster

5.The latest things made of paper are ____________.D.houses

Passage 3

We often use gestures to express our feelings, but the problem is that the gestures can be understood in different ways.It is true that a smile means the same thing in any language.So does laughter or crying.Fear is another emotion that is shown in much the same way all over the world.In Chinese and in English literature, a phrase like ?he went pale and began to tremble‘ suggests that the man is either very afraid or he has just got a very big shock.However, ?he opened his eyes wide‘ is used to suggest anger in Chinese whereas in English it means surprise.。。

1.Which of the following is true according to the passage?

D.It is difficult to tell what people‘ gestures really mean sometimes.2.People‘s facial expressions may be misunderstood in different cultures because ____________.D.people from different cultures have different meanings about some facial expressions

3.From the passage, we can conclude that ____________.Agestures can be used to express feelings 4.In the same culture, people ____________.Dmay have different abilities to understand and express feelings 5.The best title for this passage can be ____________.CGestures and Feelings

Passage 4

A funny thing happened on the way to the communication revolution: we stopped talking to each other.I was walking in the park with a friend recently, and his mobile phone rang, interrupting our conversation.There we were, walking and talking on a beautiful sunny day and – poof!– I was cut off as if I had become absent from the conversation.。。

1.The author‘s experience of walking in a park with a friend recently made him feel _____________.A.unhappy

2.According to the author, human contact in a park means

D.both A and B（A.looking at each other and saying hello when passing和.noticing their babies and stopping to pat their dogs）

3.According to the author, the more connected we get in communications technology, the ___________ we are.C.more disconnected

4.What are the examples the author gives to explain his idea that every advance in communications technology is a setback to the closeness of human interaction?D.All of the above.5.What is the unintended result of communication technology, according to the author?

B.It actually creates a distance between people instead of bringing them together.Passage 5

Who will stage the games?

Preparing for the Olympics Games is a huge undertaking.Just like the athletes, the host city spends years getting ready for the event.Before deciding which city will host the Olympic Games,。。Why does it take so long to prepare?

Building the infrastructure costs huge amounts of money.Holding the World Cup in 2002 in Japan and South Korea, for example, meant that ten new stadiums had to be built, as well as many hotels and an improved transport system.In Beijing, after winning the bid the government began major construction projects — the extension of the underground, the improvement of the airport and the building of new motorways3.Each host city must also build an Olympic village for the athletes.By planting trees and creating parks, the city becomes more attractive for tourists.Why do countries want to host the Olympic Games?

Hosting the games has a major effect on the economy and brings international prestige to the country.Thousands and thousands of visitors come to the games and the host cities are permanently improved.1.Bidding for the Olympic Games usually starts ____________ before the games are really held.D.ten years

2.Beijing was one of the _______ biddersfor the 2008games.B.five

3.The World Cup 2002 was held in _____________.D.A and B

4.What construction projects did Beijing start after winning the bid?D.All of the above

5.Why do countries want to host the Olympic Games?D.All of the above.Passage 6

We walked in so quietly that the nurse at the desk didn‘t even lift her eyes from the book.Mum pointed at a big chair by the door and I knew she wanted me to sit

down.While I watched, mouth open in surprise, Mum took off her hat and coat and gave them to me to hold.She walked quietly to the small room by the lift and took out a wet mop.She pushed the mop past the desk and as the nurse looked up, Mum nodded and said, ―Very dirty floors.‖

1.When she took a mop from the small room what Mum really wanted to do was ____________.C.to see a patient

2.When the nurse talked to Mum she thought Mum was a _D.cleaner

3.After reading the story what can we infer about the hospital?B.It has strict rules about visiting hours.4.Why did Mum go to see Kate in the hospital? D To find out how she was.5.Which of the following words best describes Mum?D.Clever Passage 7

Did you know there are some very special dogs doing good work in our hospital wards? These are PAT 2(Pets As Therapy)dogs.Doctors and nurses are recognising the benefits of pets more and more — particularly for children,people with mental illnesses and elderly people who are separated from their own pets or have had to give up their pets.。。。

1.Doctors and nurses think pets are particularly helpful for _D)all of the above people

2.Today __________ people in hospital get the help of dogs and cats and theirowners.C)100,0003.Alan got the dog from ___________.B)the charity

4.Which of the following that Tess CAN NOT help Alan do?D)buy newspaper from the shop

5.When Alan was going to a coma, Tess went to his _______‘s home for help.A)neighbour

Passage 8

10th August, 2004 Dear Sirs,

Headquartered in Chicago, Illinois, PMC Company is a major producer of1.The company wants to sell ____________.D.machinery and chemicals

2.Where is the Head Office of the company? C.In Chicago, Illinois.3.When did the company‘s annual sales exceed $2 billion? B.In the year of 2000.4.The company thinks ____________.C.it plays a leading role in the world‘s packaging industry 5.The letter is written to ____________. A.its customers in the States and abroad 第五部分 閱讀下列短文，并根據(jù)短文內(nèi)容判斷其后的句子是否正確（T）、錯(cuò)誤（F），還是文字中沒有涉及相關(guān)信息（NG）Passage 1

Lily is 70 years old and she takes care of her 91-year-old mother.She told us about caring for her mother.I wake up early every day, it‘s usually about 6.30 am, and wait until I hear Tilly, my mum, moving about.Then I make her a cup of tea.At about half past seven she gets up and we have breakfast together.We normally just have toast, but on Sundays we always have bacon and eggs.After breakfast she reads the

newspaper, then she sits by the window and waves to the neighbours as they walk by.。。。

1.Lily wakes before her mother.（T）

2.Joan sometimes spends the day with Lily‘s mother.（T）3.Tilly is satisfied with her hairdresser.（NG）

4.Lily‘s brother comes to visit every three weeks.（F）

5.Lily and her mother play cards more than they watch TV.（F）

Passage 2

My grandfather was a very interesting man.He died when I was 11, but I remember he used to tell me stories about his early life.He told me one about how he used to race dogs.They raced greyhound, a very fast type of dog.My grandfather had a dog that was very fast and usually won the races.The men used to bet on the dogs and try to win money.One day before a race, a friend of my grandfather‘s suggested that they bet on a different dog and make my grandfather‘s dog lose the race.。。

1.The author‘s grandfather doesn‘t tell stories now.（T）2.His dog always won when it raced.（F）

3.The author‘s grandfather usually won lots of money.（NG）

4.The author‘s grandfather and his friend fed the dog cakes to make it strong.（F）

5.The author‘s grandfather and his friend bet on a dog which didn‘t win.（T）

Passage 3

The ancient Olympic Games were part of a religious festival in honour of the Greek god Zeus, the father of all Greek gods and goddesses.The festival and games were held in Olympia, a religious sanctuary.The athletes came to Olympia from all parts of the Greek world, from as far as Spain in the west and Turkey in the east.。。。

1.The ancient Greeks held the first Olympic Games in 617 BC.（F）2.The ancient Greeks held the Olympic Games for 393 years.（F）

3.They did not allow women to compete in the ancient Olympic Games.（T）4.They first used the Olympic flag in 1908.（T）

5.Both the Olympic Games and the Marathon Race are very popular for old and young people in many countries of the world.（NG）第六部分書面表達(dá)工作

Every person has his own ideal job.As far as I am concerned, I have been dreaming of being a guide for a long time.First, good guides have wide vision.Secondly, guide can constantly expand his knowledge and understand lots of customs about different cultures and countries.To achieve my dream of being a qualified guide, I have to make sufficient preparations.For one thing, I must learn my specialty well.For another, I should enhance my eloquence so that I can express the allusion about the view clearly.Being a good guide is difficult, but I believe if I endeavor to do these things in all hands, I‘ll be successful sooner or later.交通工具

I like bikes best.

Compared with cars, bikes have many advantages.First, they are not very expensive.Second, they are very handy and convenient though they are not so fast as cars.With a bike, you don‘t have to look for a large parking place.Third, they do not cause air or sound pollution.

Riding bikes does good to your health if you ride it regularly.In modern times, people are usually too busy to spare any time for physical exercise.Riding a bike to your work place regularly serves as a good way to keep yourself strong and healthy.Therefore, a bicycle is the best means of transportation.電視節(jié)目

My favorite TV program is “The World Today”, which is shown on Saturday evenings.This program is like a wonderful window, through which I can see the beautiful and exciting world.It provides me with the latest development in affairs of the world.It also gives me a vivid picture of what have been going on and what have happened in the world.I like this program not only because of its abundant and latest news, but also its analysis of our present world and prospects for the future.From it, I learn more about mankind itself.It gives me intelligence.How to keep healthy（健康）

Keeping healthy is very important for everyone.First, it is good to your body.Being healthy, we will not have to go to hospital, and it will save us much money.Second, we can do lots of things if we are healthy.There are many ways that we can use to keep healthy.We can go to a gym to do exercises or attend an aerobics class.Playing basketball or just jogging is also useful for us.Anyway, we will benefit a lot from keeping health.We must realize the importance of it.It will help us in many ways.夢(mèng)想

When I was small, I wanted to become a policewoman.But, when I grew up, I changed my mind.My ambition is to become a successful fashion designer.I want to design many beautiful clothes in the future.I want to build my own brand and I want it to become popular in the world.I‘m very hard-working now to make my dreams come true.I‘m studying in my spare time to gain more knowledge.I hope my dreams will all come true and I can become a fashion designer and I want everyone to be proud of me.

第四篇：電大開放英語期末復(fù)習(xí)指導(dǎo)小抄

開放英語《英語I-1》第一部分 小抄

1.－ Hello.I’m Xiaoyan.Nice to meet you.－ Fine, thank you.（B.Wrong.）

2.－ Excuse me, where is the nearest bank, please?－ It’s not sure.（B.Wrong.）

3.－ Do you have any family?－ Yes, I do.My

can do what you want.7.I like sitting in the cafés in the big shops, _____ the

newspapers and ____ people.B.reading, watching19.Jacklate because he is a good student.20.－ I don’t get up late on Sundays.－ Neitherdo I.21.－ I have got a pain in my chest.－ YouYou can ask questions about detailsthe position.Do you need any juice? I can get some _______ you ________ the market.C.for, from

11.Theis how much medicine you must take.12.They are speaking to _each other _ on the telephone.mother and father live in Oxford.（A.Right.）shouldsee the doctor.4.－How much is the rent of the flat?－It is near the center of the city.（B.Wrong.）5.－What does her boyfriend look like?－ He is quite tall with fair curly hair.（A.Right.）22.Sally’s parents come and stay with her soon.23.－ How longwill the meal take?It’ll take two hours, I think.24.It oftenin winter in the north of China.13.One kilo ofone kilo of 1.－ Where are you from? － I am from London.A.Right.2.－ Would you like a coffee?－ No, I’m fine, thanks.A.Right.3.－ London is a bit less modern than Shanghai.－ I agree with you.I think London is just as modern as Shanghai.B.Wrong.4.－Shall we ask my friends to play live music?－Yes, let’s.A.Right.5.－Hello, could I speak to Mr David Manning, please?－Speaking.I am David Manning.B.Wrong.1.－ What are you doing?－ I am an information technology manager.B.Wrong.2.－ Hello, Xiaoyan.How are you?－ Very well, thanks.A.Right.3.－ Are you free on Friday?－ Yes, Friday is free.B.Wrong.4.What’s the matter with your little boy, Mrs Carr?－ He is busy with his homework.B.Wrong.5.－ What does he look like?－ He is very nice and kind.B.Wrong.第二部分

詞匯與結(jié)構(gòu)

6.I’m a deputy manager.Ian IT company.7.－ What is your job?－ I’m 8.Who is that man over there? Do you knowname?9.I usually go to the officebytrain.10wine do you need for the party?11.You have more apples than do.Butare better than yours.12.How

do

I

the

gym?13.He can _speak__ good English.14.Does

David

?15.The Business Banking Department is onsecond floor.at six every day.17.You

25.I don’t wantany_milk in my coffee.6.I don't like flying.I never feel7.Liu Fan is currently working on TV advertisements, but right now he’8.Does this flat have a viewer? No, it doesn’t, but I’ll getone.9 The bank is ________ the corner, _________ the station.A.on, nearI go to work and I just the office for most of the day, and I do no exercise.11.Do you come here es, I’m a member of the health club.I come twice a week to swim.12.－ Look, I’m getting too fat.I must do more exercise.－

13.－ Would you like something to drink?－

14.I don’t like the weather here.It’s often15.I ___ serious programmes ___ comedies.I like documentaries.I don’t understand English comedy.B.prefer, to

16.I amC.worries

17.－you like something to eat?－

Prawn fried rice with peas, please.C.Could18.We would like you topresentyour ideas for a new website for our company.19.We look forwardto meetingyou on Friday.20.Rose ismore easy-going than Frank.21.Howtime did you spend in France? 22.You need to make an appointment with a doctor,before the doctor23.Who’s going todothe washing-up?

24.Wearemeetingfor the first time

tonight.25.This post office opens ________ Monday

________ Friday.A.from, to6.Thank you ffeathers.14.I’for an important telephone call, so I can’t leave now.15.Hello, David.I’twelve.17.I have a reservation f18.The entryphone isn’t working at the moment, but I’ll repair _it_this week.About four hours.20.Can I use the cooker in the kitchen?

.21.－ I have not got a big house.－ Me, neither.22.Jane is quite outgoing and _---very friendly.23.They listen to music all afternoon, and then he

24.They sometimes _lend_ their car to their parents.25.Rose isthan Frank.A.most friendlyB.第三部分

句型變換（共計(jì)15分，每小題3分）

26.He always works on Tuesday.（改為一般疑問句）Does he always work on Tuesday?

27.You can use the phone in the living room.否定句）You can’t use the phone in the living room.28.Mary will be there.（否定句Mary won’t be there.29.The flight takes(用how long對(duì)劃線部分提問)How long does the flight take? 30.The flat costs a month..(用how much 對(duì)劃線部分提問)

How much does the flat cost a month?

26.Does the nurse have lunch between 12:00 and 1:00pm?（改為肯定陳述句）

The nurse has lunch between 12:00 and 1:00pm.27.I have to go to work that day.（改為否定句）

I don’t have to go to work that day.28.(用what 對(duì)劃線部分提問)What is he keen on?

29.Jane will not go to work(用how long對(duì)劃線部分提問)How long won’t Jane go to work?30.You can't smoke here.（改為祈使句）Do not smoke here.26.There are three persons in this picture.（改為一般疑問句）

Are there three persons in this picture?

27.I’ll write the confirmation for you now.（改為否定句）

I won’t write the confirmation for you now.28.You get off(用where 對(duì)劃線部分提問)Where do you get off?

29.She is f(用why 對(duì)劃線部分提問)

Why is she friendly to her customers?

30.Tom cleans the f（用how often 對(duì)劃線部分提問）

How often does Tom clean the floor?第四部分

閱讀理解（20分，每小題2分）

Helen’s husband is Mark.Mark and Helen have got two children: …… Andrew also likes playing football with his brother-in-law, Tom.31.Andrew is Dan’s uncle.A.Right.Mark is Dan’s father.B.Wrong.32.Tom is Dan’s grandfather.B.Wrong.33.Joyce is Tom’s wife.A.Right.34.Pam is Andrew’s niece.A.Right.（二）

Xiaoyan: Okay, Polly, what TV programmes do you like?Polly: Well, I don’t like serious programmes, but I always watch the late news.Xiaoyan: Yes, the news is Okay, but I like serious

Polly: Okay, I’ll turn it on.31.Xiaoyan and Polly are talking about TV

programmes.A.Right.32.Xiaoyan likes sports.B.Wrong.33.Polly likes nature programmes.A.Right.34.Australian Nature lasts an hour and a half.B.Wrong.35.Xiaoyan wants to watch London Lives because

she can learn real English from it.A.Right.(三)

Xiaoyan: I’d like to do some exercise today.Is there a swimming pool near here?PPolly: You take the number 38 bus from the shops.31.Xiaoyan want to go shopping today.B.Wrong.32.The New Street Pool is better?A.Right.33.The Springfield Pool is farther from Xiaoyan’s

flat than the New Street Pool.B.Wrong.34.The smaller one in the New Street Pool is really

for children.A.Right.35.Polly always goes to the children’s pool.B.Wrong.36-40題：閱讀下列短文。(一)Hi Joe,How are you? I’m sitting on the balcony of my hotel.I am looking at HydeBut I am missing you all in Shanghai.COME AND VISIT!Love,Xiaoyan35.What does Xiaoyan stay in London for?

A.She is having a holiday.36.What are Xiaoyan’s London colleagues like?

B.They are very serious.37.What does Xiaoyan think of London?

C.She thinks it is exciting.38.What does Xiaoyan think of people in London?

C.She thinks they are surprising.39.What’s the weather like in London when

Xiaoyan is writing this letter?B.It is foggy.（二）Tom: Can I park in the staff car park? David: No, I’m afraid you can’t.Only managers can

park there.You can park behind the building.David: Yes, but you can't phone abroad.36.Why can’t Tom park in the staff car park?

Because he is not a manager.37.Which of the following is true?

Tom can park his car behind the building.38.When can Tom go to have his lunch?

After 1: 00.39.What can Tom do in the office?

Eat and drink.40.Where can everyone go to smoke?

B.In the coffee lounge.（三）I am Carlos.I am from America, but I love Italian food.my mother serves me!36.Carlos is a _waiter_.37.Carlos loves __food.38.39.The restaurant is usually busyon Friday and

40.Carlos gets

第五部分

翻譯（共計(jì)15分，每小題3分）

41.I don’t like the flat.It is too near the road.我不喜歡這套公寓。它離公路太近了。42.He is not very tall and wears glasses.他個(gè)子不太高，帶著眼睛。

43.Do you like reading English newspapers? 你喜歡看英文報(bào)紙嗎？ 44.I’m interested in that large flat.我對(duì)那套大公寓感興趣。

45.There are two armchairs, a sofa and a television in the living room.起居室里有兩把扶手椅，一張沙發(fā)和一臺(tái)電視。41.I’m interested in reading more about it.我很想多看一些相關(guān)的東西。

42.John doesn’t know very much and isn’t very intelligent.約翰知識(shí)面不廣，也不怎么聰明。43.They get off the bus at the swimming pool.他們從游泳池那里（那一站）下車。

44.Does your husband have to work every evening?你丈夫每天晚上都得工作嗎？

45.She is doing a tour in Paris next week.她打算下周在巴黎參觀參觀。

41.John is more interested in computers than I am.約翰對(duì)計(jì)算機(jī)比我更感興趣。42.I have an English class once a week.我每周上一次英語課。43.What about taking a taxi? 坐出租車怎么樣？

44.The temperature doesn’t go below 5 degrees in spring here.這里春天氣溫不低于5度。

45.The room is not comfortable enough.這個(gè)房間不夠舒服。

第五篇：2012中央電大專科考試小抄-開放英語2小抄(完整版電大小抄)+電大英語小抄范文

第一部分 交際用語

1.－Hello, may I talk to the headmaster now?－C_ A.Sorry, you can’t B.No, you can’t

C.sorry, he is busy at the moment 2.–What kind of TV program do you like best?--A A.It’s hard to say, actually B.I only watch them at weekend C.I’m too busy to say 3．－Oh, sorry to bother you.－C.A.Oh, I don’t know B.No, you can’t C.That’s okay

4．－Can you turn down the radio, please? －A.A.I’m sorry, I didn’t realize it was that loud B.Please forgive me C.I’ll keep it down next time

5.--Would you mind if I open the window for a better view?--C A.That’s fine, thank you B.Yes, please C.Of course not 6.– Hello, could I speak to Don please?--B

A.Who are you B.Who’s speaking

C.AreyouJane 7.--May I know your address?--A A.Sure.Here you are B.I have no idea C.It’s far from here 8.— How’s the movie? Interesting?

—B A.I was seated far away in the corner B.Far from.I should have stayed home watching TV C.It was shown late until midnight 9.— What if my computer doesn’t work?

—B A.I’m not good at computer B.Ask Anne for help C.I’ve called the repair shop

10.--Let’s take a walk.--C A.Yes, let’s B.Oh, thanks C.Yes,please11.11、– What’s the problem, Harry?-A.A.I can’t remember where I left my glasses B.No problem at all C.Thank you for asking me about it 12.— Is this the motel you mentioned? —A.A.Yes, it’s as quiet asweexpected B.It looks comfortable C.No, the price’s reasonable

13.－Would you like to have dinner with us this evening? －B.A.I don’t know

B.Sorry, but this evening I have to go to the airport to meet my parents C.No, I can’t

14.–Well, Mary, how are you?--C.A.I’m good B.I’m pleased C.I’mfine 15.— Would you like to see the menu? —A.A.No, thanks.I already know what to order B.Your menu is very clear C.I hear the food here is tasty

16.--I think the Internet is very helpful.--A.A.Yes, so do I B.That’s a very good idea C.NeitherdoI 17.I think the Internet is very helpful.--________A___________.A.Yes, so do I.B.That’s a very good idea C.Neither do I D.I’d rather go surfing on it 18.I have an appointment with Dr.Johnson.--__________C__________.A.The appointment is put off B.You look sick and weak

C.Please wait for minute.He is busy now D.Tell me your ID number

19.Afternoon, sir.Where to?--_______A____________.A.Please get me to the airport B.please pick me up next time C.I’ve been to the airport D.The plane will take off in an hour 20.— Can I help you to get it down? — C.A.No problem B.Yes.Let’s get it

C.Thanks.It’s so nice of you D.It’s no trouble at all

21.— I’m trying to call Marie, but there’s no answer.— D.A.I didn’t realize that B.Here is a message for her C.I’m really sorry about it D.Really? Maybe she’s out 22.— Are you sure about that? — D.A.You needn’t worry about that B.I like the idea.C.Oh, no.I’m afraid of that D.Oh, yes.I’m absolutely positive 23.— Would you like to see the menu? — A.A.No, thanks.I already know what to order B.Your menu is very clearC.I hear the food here is tasty D.The setting is very comfortable 24.— What if my computer doesn’t work? — B.A.I’m not good at computer B.Ask Anne for help

C.I’ve called the repair shop D.There must be something wrong 25.— How’s the movie? Interesting?

— C.A.It was shown late until midnight B.It was starred by a few famous people C.Far from.I should have stayed home watching TV D.I was seated far away in the corner 26.— Is this the motel you mentioned? — B.A.ItlookscomfortableB.Yes, it’s as quiet as we expected

C.You’re so considerate D.No, the price’s reasonable

第二部分 詞匯與結(jié)構(gòu)

1.The difinition leaves _ B for disagreement.A.a small room B.much room C.great deal room 2.I prefer classic music

B pop music.A.than B.to C.with 3.Ancient Greece is the

C

of western civilization.A.sorces B.source C.origin

4.It is very convenient A here.A.living B.to live C.live 5.All the team members tried their best.We lost the game，C.A.as B.therefore C.however 6.The sun heats the earth, C is very important to living things.A.that B.what C.which

7.When we were having a meeting, the director the bad news by telephone.A.was telling B.was told C.couldtell 8.More and more people in China now _A_ to work regularly.A.drive B.drives C.have driven 9.Let me _B_ the case carefully before I draw a conclusion.A.look out B.look into C.look after 10.The patient acted on the doctor’s _C_ and finallyrecovered.A.advices B.advise C.advice.11.Silk _A by Chinese for thousands of years now.A.has been used B.was used C.is used 12.You _B to lock the door at night.A.shall B.ought C.must 13.You must explain __C_ how they succeeded ___ the experiment.A.of us, for B.at us, at C.to us, in 14.Before I got to the cinema, the film_A A.had begun B.has begun C.is begun 15.I have lived here __B__ 1997.A.for B.since C.from

16.A lecture hall is __B_ where students attend lectures.A.that B.one C.which

17.I’m tired.I _ B __ working very hard.A.have B.have been C.had

18.He keeps _B_ at himself in the mirror.A.to look B.looking C.look 19.The bedroom needs _C_.A.decorate B.to decorate C.decorating

20.Before she left on the trip, she __ A __ hard.A.had trained B.has trained C.would trained 21.He is the man _C_ dog bit me.A.that B.which C.whose

22.Mary forgot _B_ a letter to her mother, so she wrote to her just now.A.writing B.to write C.to have written 23.– What’s happened to Tom?--__A __ to hospital.A.He’s been taken B.He’ll be taken C.He’s taken 24.He was _ C _ about his new job.A.above the moon B.on the moon C.over the moon 25.Everything _B _ if Albert hadn’t called the fire brigade.A.will be destroyed B.would have been destroyed C.would be destroyed

26.On his first sea _B__, he was still quite young but showed great courage to face the storm.A.trip B.voyage C.tour

27.I broke my leg when I _A__skiing in America.A.was B.is C.would be

28.She was convicted _C_ murder.A.to B.in C.of

29.He, as well as I, _ A _ a student.A.is B.am C.are

30．Mother was busy.Although she was not watching the basketball on TV, she __A __ it on the radio.A.was listening to B.was hearing C.was listening 31.Hardly _A_ home when it began to rain.A.had I got B.I had got C.had Iarrived in 32.It happen _C_ a winter night.A.at B.in C.on

33.After _C__ the shopping list, I found that I forgot to buy salt.A.examining B.testing C.checking D.seeing 34.Ann is studying __ B __ at university.A．politic B.politics C.politician D.political

35.After_ C __the bid, major construction began in Beijing.A.win B.wining C.winning D.won

36.A lecture hall is ____ C ____ where students attend lectures.A.there B.which C.one D.that 37.Be sure to __ A ____ your wife when you come here this evening.A.bring B.take C.get D.carry 38.Before she left on the trip, she _ D _ hard.A.trained B.has trained C.would trained D.had trained 39.-Can I get you a couple of tea?--_______A___________ A.That’s very nice of you B.With pleasure C.You can, please D.Thank you for the tea 40.Don’t worry.There is _ C _ room for all your books here.A.more B.much C.enough D.some 41.__ A __fine weather it is!A.What B.What a C.How D.How a

42.__ C __for the Olympic Games begin about ten years in advance.A.Bid B.To bid C.Bidding D.To be bidden

43.Everything __ D __ if Albert hadn’t called the fire brigade.A.will be destroyed B.will have been destroyed C.would bedestroyed D.would have been destroyed 44.Her parents died when she was very young, so she was __ A ___by her aunt.A.brought up B.brought out C.grown up D.grown 45.__ B ____ he said is quite right.A.That B.What

C.How D.Why 46.He kept the light in his room __ B ____ the whole night.A.burnt B.burning C.burn D.to burn 47.He keeps _ B ____ at himself in the mirror.A.to look B.looking C.look D.looked

48.He was __ A ____ about his new job.A.over the moon B.on the moon C.off the moon D.above the moon 49.He has been ___B____ in hospital for a month.A.danger B.in danger C.dangerous D.a danger 50.He spends a quarter of the day _ B__.A.tosleep B.sleeping C.sleeps D.to sleeping 51.He is the man ___D____ dog bit me.A.that B.which C.who’s D.whose 52.It happened ___D___ a winter night.A.at B.in C.by D.on

53.If you _ A__ stop smoking, you can only expect to have a bad

cough.A.won’t B.wouldn’t C.don’t D.can’t 54.It’s not safe __C___ in the street.A.to play B.play C, playing D.plays

55.___D___ it with me and I’ll see what I can do.A.When left B.Leaving C.If you leave D.Leave 56.I don’t suppose he will attend the meeting, _

B __? A.won’t he B.will he C.do I D.don’t I

57.I think all these are main points __B___ much attention.A.being worthy of B.worthy of C.which worth D.which worthy of 58.I have given ___C___ eating meat.A.over B.down C.up D.down

59.I know it isn’t important but I can’t help _ B _ about it.A.but to think B.thinking C.to D.think 60.I’m tired.I _

B___ working very hard.A.have B.have been C.had D.has

61.Linda offered him her congratulations ___D____ his passing the college entrance exams.A.at B.for C.of D.on

62.Mr.White has a wife and three children to _ A __.A.raise B.keep C.grow D.take

63.Mary forgot _ _B___ a letter to her mother, so she wrote to her just now.A.writing B.to write C.having wrote D.to have written 64.Not only I but also Jane and Mary ___B____ tired of having one examination after another.A.is B.are C.am D.be

65.Our plane __A___ from London at 7:00 yesterday evening.A.took off B.put off C.flew off D.left off

66.On his first sea __D___, he was still quite young but showed great courage to face the storm.A.trip B.travel C.tour D.voyage

67.She’s unlucky, and she’s always suffering __D __ luck one after another.A.a sick B.an ill C.sick D.ill 68.She has lived here ____B____ three years.A.since B.for C.during D.in 69.Time is money!We should _ _B___ our time.A.be fit for B.make good use of C.play a part of D.take the place of 70.They _ _B___ the train until it disappeared in the distance.A.saw B.watched C.noticed D.observed 71.That’s all settled.It __D___ talked about.A.shouldn’t B.mustn’t be C.can’t D.needn’t be

72.The bedroom needs ____A_____.A.decorating B.to decorate C.decorate D.decorated

73.---What’s happened to Tom?---____D_____to hospital.A.He’s taken B.He’ll be taken

C.He’ll take D.He’s been taken 74.---Which do you like better, real movies _ D _ cartoons?--I prefer cartoons ____ real movies.A.and , than B.or, than C.and, and D.or, to 75.What a fool I have been!Why __ B__ I think of that before?

A.don’t B.didn’t

C.not D.do 76.We must make a difference between __A___ language and _____language.A.spoken, written B.speaking, written C.speaking, writing D.speak, write 77.We ___A____ every day when we were children.A.used to swim B.used to swimming C.use to swim D.use to swimming 78.You must explain _ _C_ _ how they succeeded _____ the experiment.A.of us, for B.at us, at C.to us, in D.for us, to 79.You look ___D____.What ______ you ________?

A.tire, did…do B.tiring, have…done

C.tired, do…do D.tired, have…been doing

第三部分 閱讀理解 短文理解1 CAABB There have been changes in all sorts of different areas of British society.In recent years in the UK we have had a very large increase in the number of couples who get divorced.After 1969 and the Divorce Law Reform Act we had a very rapid increase in the number of divorces.The rate increased steadily and in recent years has increased much more rapidly.But there are also quite a lot of people who do actually get married.At present the marriage rate in the UK is about 70 per cent, which has gone down since the number of people who marry has gone down quite a lot in the last 20 years, but more significantly in the last 10 years.Quite high proportions of people now live together without marrying, and, for example, 40 per cent of children born in the UK are born to couples who aren't married or are born to lone parents.There are quite a large number of lone parent families, 90 per cent of these are headed by a woman rather than a man.The average family size now in the UK is 1.8 children per couple, which means that there's been quite a decline in the birth rate in the UK along with other European countries.1.What does the passage mainly discuss? ____C_____ A.The declining divorce rate in the UK.B.Trends in marriage and divorce in the UK.C.The increasing divorce rate in the UK.2.During the last ten years, ____ A____.A.the marriage rate has gone down more rapidly in the UK B.the marriage rate has gone up a lot in the UK

C.40% of children were born to unwed couples in the UK

3.According to the passage, the cohabitation rate in the UK tends to ____A____.A.soar(急劇上升)

B.not mentioned in the passage C.stay stable

4.According to the passage, which of the following statements is NOT true? __ B__

A.The marriage rate has gone down in recent years.B.The highest divorce rate was around 1969.C.The marriage rate is currently 70 percent.5.The last paragraph tells us ____B____.A.the birth rate in the UK is increasing at the moment B.the birth rate in the UK is decreasing rapidly now

C.the birth rate in other European countries keeps increasing 短文理解2 ACBCC

People all over the world today are beginning to hear and learn more and more about the problem of pollution.Pollution is caused either by man’s release of completely new and often artificial(人造的)substances into the environment, or by releasing greatly increased amounts of a natural substance(物質(zhì))，such as oil from oil tankers into the sea.Whatever its underlying reasons, there is no doubt that much of the pollution caused could be controlled if only companies, individuals and governments would make more efforts.In the home there is an obvious need to control litter and waste.Food comes wrapped up three of four times in packages that all have to be disposed of;drinks are increasingly sold in bottles or tins which can’t be reused.This not only causes a litter problem, but also is a great waste of resources, in terms of glass, metal and paper.Advertising has helped this process by persuading many of us not only to buy things we neither want nor need, but also to throw away much of what we do buy.Pollution and waste combine to be a problem everyone can help to solve by cutting out unnecessary buying, excess use and careless disposal(處理)of the products we use in our daily lives.1.The main cause of pollution is ____A______.A.the release of artificial or natural substances into the environment B.the production of new industrial goods C.increased amounts of a natural substance

2.Much of the pollution could be controlled if only _____C_____.A.farmers would use less artificial fertilizers B.governments would take effective measures C.all sides concerned would make more efforts

3.Food packages, bottles and tins for drinks can cause _____B_____.A.air and water pollution

B.both a litter problem and a waster of resources C.to pay for the service 4.Which of the following can not help solving the problem of pollution? _ _C_ _ A.Cutting out unnecessary buying.B.Reduce excess use C.Eating.5.What does the underlined word ―litter‖ mean in paragraph 2? _ _C_ _ A.Bits of wast things B.serious problem C.industrial pollution 短文理解3 ACBCB A funny thing happened on the way to the communication revolution: we stopped talking to each other.I was walking in the park with a friend recently, and his mobile phone rang, interrupting our conversation.There we were, walking and talking on a beautiful sunny day and – poof!– I was cut off as if I had become absent from the conversation.The park was filled with people talking on their cell phones.They were passing people without looking at them, saying hello, noticing their babies or stopping to pat their dogs.It seems that the limitless electronic voice is preferred to human contact.The telephone used to connect you to the absent.Now it makes people feel absent.Recently I was in a car with three friends.The driver hushed the rest of us because he could not hear the person on the other end of his cell phone.There we were, four friends driving down the highway, unable to talk to each other because of the small thing designed to make communication easier.Why is it that the more connected we get, the more disconnected I feel? Every advance in communications technology is a setback(退步)to the closeness of human interaction.With e-mail and instant message over the Internet, we can now communicate without seeing or talking to one another.With voice mail, you can make entire conversations without ever reaching anyone.If my mom has a question, I just leave the answer on her machine.As almost every contact between human beings gets automatic, the emotional distance index goes up.Pumping gas at the station? Why say good-morning to the assistant when you can swipe you credit card at the pump and save yourself the bother of human contact? Making a deposit at the bank? Why talk to the clerk who lives in the neighborhood when you can put your card into the ATM? More and more, I find myself hiding behind e-mail to do a job meant for conversation or being relieved that voice mail picked up because I didn’t really have time to talk.The technology devoted to helping me keep in touch is making me lonelier.I own a mobile phone, an ATM card, a voice-mail telephone, and an e-mail account.Giving them up isn’t a choice.They are great for

what they are intended to do.It’s their unintended results that make me upset.What good is all this gee-whiz technology if there is no one in the room to hear you crying out ―Gee whiz‖?

1.The author’s experience of walking in a park with a friend recently made him feel ______A_______.A.unhappy B.funny C.wonderful

2.According to the author, human contact in a park means _____C_______.A.looking at each other and saying hello when passing B.noticing their babies and stopping to pat their dogs C.both A and B

3.According to the author, the more connected we get in communications technology, the _____B______ we are.A.more automatic B.more disconnected C.closer 4.What are the examples the author gives to explain his idea that every advance in communications technology is a setback to the closeness of human interaction? _ _C_

A.With e-mail and instant message over the Internet, we can now communicate without seeing or talking to one another.B.With voice mail, you can make entire conversations without ever reaching anyone.C.All of the above.5.What is the unintended result of communication technology, according to the author? ___B___

A.It makes communication easier and conversation possible everywhere.B.It actually creates a distance between people instead of bringing them together.C.It makes human contacts limitless with electronic voices everywhere 短文理解4 CBCAC

Some people think they have an answer to the troubles of automobile crowding and dirty air in large cities.Their answer is the bicycle, or ―bike‖.In a great many cities, hundreds of people ride bicycles to work every day.In New York City, some bike riders have even formed a group called Bike for a Better City.They claim that if more people rode bicycles to work there would be fewer automobiles in the downtown section of the city and therefore less dirty air from car engines.For several years this group has been trying to get the city government to help bike riders.For example, they want the city to draw bicycle lanes on some of the main streets, because when bike riders have to use the same lanes as cars, there are accidents.Bike for a Better City feels that if there were special lanes more people would use bikes.But no bicycle lanes have been drawn.Not everyone thinks it is a good ideait is a nation.‖ Today this is an understatement;London, with its vast range of different ethnic groups, is a world.Certainly, London is the most culturally diverse city in the world.The city was founded by the Romans and since then new arrivals have constantly added to its character and prosperity.Within 10 years 40% of Londoners will be from ethnic minority groups, including the growing number of Londoners of mixed ethnic origin, but most of them will have been born in Britain.Children of Caribbean-Chinese marriages will go to school with children of Russian-Irish couples.None of them will be English but all of them will be Londoners.Most of Britain's ethnic minority residents live in the capital, speaking over 300 languages.Nearly all of the African population and many of the Caribbean population of Britain live in London(83% and 58% respectively);39% of the Chinese population of Britain and 36% of the Asian population

of Britain live in London.The largest migrant community is from the Irish Republic with 256,000 people, 3.8% of the total population of London.There are an estimated 330,000 refugees and asylum seekers living in London, with most recent arrivals coming from Eastern Europe, North Africa and Kurdistan.Young people, in particular, are skilled at dealing with a large number of different and hybrid cultures.They themselves often have several different ethnic identities since their parents and grandparents may come from several different backgrounds and their friends and partners do also.They are ―skilled cross-cultural travellers‖ without leaving their home-town.1．Why does the writer think that Benjamin Disraeli’s statement is an understatement?

Because he thinks London is ____A_____.A.a miniature world thanks to its great cultural diversity B.even larger than some countries in the world C.not a nation at all

2.London is regarded as the most culturally diverse city in the world due to the following facts EXCEPT that ____B_____.A.within 10 years 40% Londoners will be from ethnic minority groups B.many young people are immigrants from different backgrounds C.London accommodates about 330,000 refugees and asylum seekers from many other countries

3.Ethnic minority groups will make up ____B_____ of the London population in the future.A.36% B.40% C.39%

4.The last paragraph mainly tells us in London ___A_____.A.young people feel at ease with a large number of diversified cultures B.young people are raised in a multicultural environment C.young people find it hard to adapt themselves to hybrid cultures 5.The passage mainly deals with ____C_____.A.the advantage of hybrid cultures in London B.the composition of the population in London C.the cultural diversity in London 短文理解6 CACDD Who will stage the games?

Preparing for the Olympics Games is a huge undertaking.Just like the athletes, the host city spends years getting ready for the event.Before deciding which city will host the Olympic Games, the International Olympic Committee(IOC)has to examine bids from all over the world.Bidding for the games begins about ten years in advance.Without preparing a very strong bid1, a city will not win the competition to host the games.Beijing was chosen for the 2008 games from five bidders — Osaka, Paris, Toronto and Istanbul.2 Why does it take so long to prepare?

Building the infrastructure costs huge amounts of money.Holding the

World Cup in 2002 in Japan and

South Korea, for example, meant that ten new stadiums had to be built, as well as many hotels and an improved transport system.In Beijing, after winning the bid the government began major construction projects — the extension of the underground, the improvement of the airport and the building of new motorways3.Each host city must also build an Olympic village for the athletes.By planting trees and creating parks, the city becomes more attractive for tourists.Why do countries want to host the Olympic Games?

Hosting the games has a major effect on the economy and brings international prestige to the country.Thousands and thousands of visitors come to the games and the host cities are permanently improved.1.Bidding for the Olympic Games usually starts _____C______ before the games are really held.A.two years B.eight years C.ten years 2.Beijing was one of the ___A____ bidders for the 2008games.A.five B.four C.three 3.The World Cup 2002 was held in ______C_______.A.Japan B.South Korea C.A and B 4.What construction projects did Beijing start after winning the bid?

__D_ _ A.The extension of the underground.B.The improvement of the airport.C.The building of new motorways D.All of the above 5.Why do countries want to host the Olympic Games?

__D_ _ A.Because it has a major effect on the economy.B.Because it brings international prestige to the country.C.Because the host cities are permanently improved.D.All of the above.閱讀下列短文，并根據(jù)短文內(nèi)容判斷其后的句子是否正確（T）、錯(cuò)誤（F），還是文字中沒有涉及相關(guān)信息（NG）。短文理解7 FFTTNG The ancient Olympic Games were part of a religious festival in honour of the Greek god Zeus, the father of all Greek gods and goddesses.The festival and games were held in Olympia, a religious sanctuary.The athletes came to Olympia from all parts of the Greek world, from as far as Spain in the west and Turkey in the east.The ancient Olympic Games began in the year 776 BC when Koroibos, a cook from the city of Elis, won a 200-metre-long race.They took place for a period of 617 years until the last games were held in AD 393.In the ancient games, athletes received prizes worth large amounts of money.In fact the word ― athlete ‖ is an ancient Greek word, meaning ― one who competes for a prize ‖.Although women did not compete in the games, there was a separate festival held at the same time in honour of Hera, wife of Zeus.At this festival unmarried girls competed in foot races.The marathon was not an event of the ancient Olympic Games.The marathon is a modern event that was first introduced in the Olympic Games in 1896.It was named after a village called Marathon where the Persians were defeated by a small Greek army.The news of the victory was brought to Athens by soldier, who ran the 26 miles from the village of Marathon to the capital.26 miles was therefore adopted as the distance of the modern marathon race.The Olympic flag was introduced in 1908 and carries the symbol of five linked rings.Which represent the five continents – Africa, America, Asia, Australasia and Europe.The Olympic flame was first carried in the 1932 Olympic Games in Los Angeles.There was no torch relay in the ancient Olympic Games.The first torch relay in the modern Olympic Games was staged in Berlin in 1936.1.The ancient Greeks held the first Olympic Games in 617 BC.F 2.The ancient Greeks held the Olympic Games for 393 years.F 3.They did not allow women to compete in the ancient Olympic Games.T

4.They first used the Olympic flag in 1908.T

5.Both the Olympic Games and the Marathon Race are very popular NG

短文理解8 TTNGFF

Lily is 70 years old and she takes care of her 91-year-old mother.She told us about caring for her mother.I wake up early every day, it’s usually about 6.30 am, and wait until I hear Tilly, my mum, moving about.Then I make her a cup of tea.At about half past seven she gets up and we have breakfast together.We normally just have toast, but on Sundays we always have bacon and eggs.After breakfast she reads the newspaper, then she sits by the window and waves to the neighbours as they walk by.She hardly ever goes out but she is very proud of her personal appearance, so she goes to the hairdresser once a month.She doesn’t like being left on her own for very long, so I always arrange for a neighbour to come and sit with her when I go out.Now and again, my friend and neighbour, Joan, comes to spend the day with her, and I can go and have lunch with another friend, May, who lives in town.I have a brother, Syd.He comes to stay two or three times a year.He is very good and keeps in touch, but he lives 300 miles away.Once a year, he collects mum and takes her to stay with him in London for a week.She doesn’t really like going because it’s a long journey, but I need the rest.Sally, the nurse, comes to see mum regularly.My next-door neighbour, Jack, often calls in.In the evening we usually watch TV and we sometimes play cards.Mum is fantastic for her age.But I can never decide to go anywhere spontaneously.I always have to plan it, so I feel

for old and young people in many countries of the world.a bit trapped.But what is the alternative? An old people’s home? I couldn’t do that to my mother.1.Lily wakes before her mother.T 2.Joan sometimes spends the day with Lily’s mother.T 3.Tilly is satisfied with her hairdresser.NG 4.Lily’s brother comes to visit every three weeks.F 5.Lily and her mother play cards more than they watch TV.F 短文理解1 Who will stage the games? Dear all,This message is just to confirm the details for the next few days.Dave’s picking up the van tomorrow and we’re loading it at his place at 10.00 on Friday morning.I’ve booked us all into The Tolly for one night.It’s a hotel near the university – in Welbeck Street.Steve and I are getting the 4.30 p.m.train.We’re stopping to check in at the hotel to pick up the keys and get changed at 6.00.We have to check out of the hotel by 9.00 on Saturday morning because they have a big group coming to the hotel.So we have to get up early, I’m afraid!Dave and Paul, if you can’t get to the hotel by about 7.00, let’s meet in the cafe at the university at 7.30.We’ll set up the equipment at 8.00 for the gig and have a rehearsal.See you all,Mary 1.They’ll load the van ___A____.A.after Dave has picked it up B.tomorrow morningC.when Dave comes 2.They’ll stay in a hotel for __B____.A.two nightsB.one night C.a few hours 3.Mary will get to the hotel ___C_____.A.at 4.30 pm

B.at 5 pm C.before 6 pm 4.They’ll stay at the hotel on __B______ night.A.Saturday B.Friday

C.Sunday 5.Dave and Paul can meet Mary at the hotel if they ___B___.A.arrive before 7.30 B.arrive before 7 C.get up early in the morning 短文理解2．Hi, Sharon,I’ve only got 10 days left in England.Can you believe I’ve already been here for a year? There’s so much to do before I leave!I really must buy presents for my English friends to thank them for all their help.I have to move out of my room on Friday because Franco has got another tenant.At least I don’t have to find somewhere else to live.I’m going to spend a few days with friends.He is letting the whole flat because Mary is moving just before her marriage.The time has gone so quickly.I cannot believe that I’ve been here for a whole year.And I must start packing too – I have bought a lot since I came, and I need another suitcase.I’ll give some things to charity shops I think.Anyway, I’m really writing to say that I’ll be back in Shanghai on the 27 April, and it would be great to see you to catch up on all our news.I’ll phone as soon as I get back.How are things with you?Love

Xiaoyan

1.When will Xiaoyan leave England?

B

A A month later.B.10 days later.C.A year later.2.Where will Xiaoyan live after moving out? A A.She will stay in her friends’ place.B.She will be on the plane to Shanghai.C.She will have to find a hotel to live in.3.What will happen to Franco’s flat when Xiaoyan and Mary move out? B

A.It will be sold at a good price.B.It will be rented to other people.C.It will be kept for Xiaoyan when she comes back.4.Why does Xiaoyan need another suitcase? A A.She has got more things than she came with.B.Her old suitcase is broken.C.She has to give things to charity shops.5.What would Xiaoyan most possibly do when she sees her friend Sharon? B

A.To ask Sharon to show her around Shanghai.B.To talk about what happened to them recently.C.To show Sharon her new clothes.短文理解3．My grandfather was a completely different person before he had a stroke.He worked as a chief accountant, and he worked really long hours.People used to say that he was a workaholic.When he came home, he was always tired and this used to make him irritable.He didn’t use to be sociable at all.He used to spend a lot of time alone working in the garden.I used to be frightened of him as a child.He used to shout at us all the time.Then, suddenly he became ill, and then the doctors told him he had to give up work.He changed almost overnight.His attitude to lots of things changed.He relaxed and spent time with his grandchildren.When he died, I think he was a really happy, relaxed man.1.My grandfather used to ____B______.A.drink a lot B.work very hard C.be the manager 2.He was ____C______ when he came home.A.very pleasant B.excited C.easy to get angry 3.When I was a child, I _____C_____.A.liked him very much B.I hated him C.was afraid of him 4.Doctors asked him to ___A___after he had a stroke.A.stop working B.change his attitude C.work less 5.When he died, he _____C_____.A.was feeling worried B.was irritable C.was a happy man 短文理解4.Ivydale Guesthouse **** Bath Tourist Association Approved Ron and Ann welcome you to Ivydale, where modern comforts and traditional hospitality meet.· Conveniently located – a short walk from the city centre.· Well-equipped – all rooms have an en suite bathroom, colour TV with

satellite channels, tea/coffee-making facilities, mini bar and phone.· Excellent food – we offer full English and buffet breakfasts.Vegetarian food available on request.· Peace and quiet – Ivydale is situated in its own gardens, offering the perfect atmosphere for business travellers and tourists.· Please note that we operate a strict no-smoking policy.· Mini-break deals available.For reservations or a brochure, please call(01225)1212355 1.The owner of the guesthouse is/are ____B____.A.Ivydale B.Ron and Ann C.Bath 2.The guesthouse is _ A_ the city center.A.near t B.far from C.in 3.Guests can ____A______.A.make tea in their room B.get online with their computerC.smoke in their room 4.The guesthouse is ___B_____.A.boring but quietB.peaceful and quiet C.noisy and busy 5.People ____C______ smoke in the guesthouse.A.can B.don’t want to C.are not allowed to 閱讀理解 1：Right/Wrong/Doesn’t say

1.Mrs Black was having a lot of trouble with her skin(皮膚)，so she went to her doctor about it.He could not find anything wrong with her, so he sent her to the hospital for tests.The hospital, of course, sent the result of the tests to Mrs Black’s doctor, and the next morning he telephoned her to give her a list of the things that he thought she should not eat, because any of them might be the cause of her skin trouble.Mrs Black carefully wrote all the things down on a piece of paper, which she then left beside the telephone while she went out to a party.When she came back home several hours later, she found her husband waiting for her.He had a basket full of packages（包）beside him, and when he saw her, he said, ―Hello, dear.I have done all your shopping for you.‖―Done all my shopping?‖ she asked in surprise, ―But how did you know what I want?‖ ―Well, when I got home, I found your shopping list beside the telephone and bought everything you have written down.‖ 1.Mrs Black’s doctor didn’t know what was wrong with her skin.A A.Right.B.Wrong.C.Doesn’t say.2.The hospital sent Mrs Black the test results.B A.Right.B.Wrong.C.Doesn’t say.3.Mrs Black took the piece of paper with her to the party.B A.Right.B.Wrong.C.Doesn’t say.4.Mr Black usually does the shopping for the family.C A.Right.B.Wrong.C.Doesn’t say.5.Mr Black thought his wife needed the things written on the paper.A A.Right.B.Wrong.C.Doesn’t say.閱讀理解2.The day was like any other day in his life.Tom walked past

the shop on the street corner.He stopped to look at the front row of shoes, and he felt happy to see that the pair of shoes he wanted very much were still there.Looking down, he felt sorry for himself.He really wanted to have them for his birthday.He sadly walked away and thought how to tell his mother about it.He knew she would give him anything he liked if she could.But he also knew very well she had little money.He decided not to go home at once, as he looked worried and his mother would notice it.So he went to the park and sat on the grass.Then he saw a boy in a wheel chair.He noticed that the boy moved the wheel with his hands.Tom looked at him carefully and was surprised to see the boy had no feet.He looked at his own feet.―It’s much better to be without shoes than without feet,‖ he thought.There was no reason for him to feel so sorry and sad.He went away and smiled, thinking he was happier.1.Tom passed the shop by bus.B A.Right.B.Wrong.C.Doesn’t say.2.Tom stopped in front of the shop to look at the shoes he liked.A A.Right.B.Wrong.C.Doesn’t say.3.The pair of shoes were too expensive for Tom and his mother.A A.Right.B.Wrong.C.Doesn’t say.4.The boy sitting in the wheel chair had no legs.B A.Right.B.Wrong.C.Doesn’t say.5.Tom went home to tell his mother about what had happened.C A.Right.B.Wrong.C.Doesn’t say.閱讀理解3.I go to the barber（理發(fā)師）every month.I don’t like very short hair, so my barber doesn’t cut off much.I have known him for almost four years now, and when I go to him, we always talk a lot.He tells me all his news, and I tell him all mine.He meets a lot of interesting people in his shop and he talks to most of them, so he always has a lot of news for me.Every year my barber goes to France for two weeks for his holidays, and when he comes back to England, he has a lot of interesting news.While he is cutting my hair, he tells me about beautiful old cities and quiet little villages, strange food and drinks and many other things.I sit there and listen to the old man with open ears.Although my barber is old, he always tries new things.He never said, ―I have never eaten this food before, so I am not going to eat it now.‖

1.The writer has his hair cut every month.A A.Right.B.Wrong.C.Doesn’t say.2.They got to know each other only a few months ago.B A.Right.B.Wrong.C.Doesn’t say.3.Every year the barber goes to some cities or villages in France.A A.Right.B.Wrong.C.Doesn’t say.4.The barber is not very old but he has tried many strange food and drinks.B

A.Right.B.Wrong.C.Doesn’t say.5.The barber lived in France when he was young.C

A.Right.B.Wrong.C.Doesn’t say.閱讀理解4.Sarah Peters was born on January 4th, 1973 in Brighton.She and her family lived in Brighton until she was ten.Then they moved to Oxford and stayed there until she left school---that’s Fendale Secondary School---at eighteen.Then she went to London Business College and got a diploma(文憑)in Marketing（市場(chǎng)營銷）.After that Sarah Peters got a job with a hotel group---the TFC Hotel Group---in Liverpool, as a marketing assistant.That happened in 1992 and she left the hotel group in October 1993.She left because she didn’t like to stay in Liverpool.She wanted to work in London.Her life changed a lot after she went to London.She joined a large business company and soon made a name for herself（出名）because of her special ability and excellent work in marketing.Sarah Peters is now married with two lovely daughters（女兒）.Besides（除了）being an excellent marketing expert and a good mother, she is also a good writer.She has written two books about her marketing experiences.1.Sarah Peters received her secondary education(中學(xué)教育)in Brighton.B A.Right.B.Wrong.C.Doesn’t say.2.She studied Marketing in London Business College.A A.Right.B.Wrong.C.Doesn’t say.3.She got her first job in 1993.B A.Right.B.Wrong.C.Doesn’t say.4.She got on well with people working in the business company in London.C A.Right.B.Wrong.C.Doesn’t say.5.She wrote books about how to be a good mother and a marketing expert.B A.Right.B.Wrong.C.Doesn’t say.短文一1 Helen’s husband is mark..mark and Helen have got two children: a son and a daughter.The on’s name is Andrew and the daughter’s name is Joyce.Joyce has got two children, a son and a daughter.So Helen and Mark have got two grandchildren.Helen’s granddaughter’s name is Pam and grandson’s name is Dan.Andrew isn’t married and he hasn’t got any children.Pam and Dan like playing on the computer with their uncle.Andrew also likes playing football with his brother-in-law , Tom

1、Who is Andrew? Andrew is Dan’s uncle

2、Who is Mark? Mark is Dan’s grandfather

3、Who is Tom? Tom is Dan’s uncle

4、Who is Joyce? Joyce is Tom’s wife

5、Who is Pam? Pam is Andrew’s niece

第四部分 翻譯

1.A: Did you use to get on(well)with your brother?(你曾經(jīng)和你哥哥/弟弟關(guān)系處得好嗎？)

B:Not too well.We used to fight a lot.2.A: Do you ever do any exercise?

B: I used to swim ,（我以前一直游泳，）but I haven’t lately.3.You’ll be here tomorrow, won’t you ?（是不是）

4.She looks like her mother, doesn’t she（是不是）? 5.There’s enough salad, isn’t there?(是不是)

6.He asked me if I’d(would)like a cup of tea.（我是否想喝一杯茶）7.They said they didn’t know where the books were.（他們不知道書在哪兒）

8.A: Shall we go out for a drink, Mary?

B: I’m afraid I can’t, Bill.I’m having the TV repaired now.（我正在讓人幫我修電視呢。）

9.Peter, you need to have your hair cut.（該理發(fā)了）

10.I’ve had the website changed.（我已經(jīng)請(qǐng)人修改了網(wǎng)站。）Now it’s much better.11.Which isthe best football team(最好的足球隊(duì))in the world? 12.Soccer is one of the most dangerous sports(最危險(xiǎn)的體育活動(dòng))in the world.13.If my brother calls, tell him to meet me at six.（告訴他六點(diǎn)鐘和我見面。）

14.A: What shall we do this evening?

B:Let’s go out for a meal / Let’s eat out.(我們出去吃頓飯吧。)15.A: John didn’t come to the party yesterday.Where did he go? B: He could have gone(可能去)to visit his parents in Bath.16.A: I put a folder here.Where is it now?

B: I don’t know.There isn’t any folder here.You must have put it(一定是把它放在)somewhere else.17.A: Who is playing the Irish music? B: It must be Dave.A: No, it can’t be him(不可能是他).It must be Paul, who is really keen on Irish music.18.A: Would you like to order now?

B:Salad for me, please/ I’d like a salad, please(我要份沙拉。).19.A: Where is Jack?

B: He is over there.He is in blue jeans.(穿藍(lán)色牛仔褲的。)

20.A: We have plenty of time before the film.We could have something to eat(可以吃點(diǎn)兒東西)after the film or go to a pub.B: Sounds great.21.Your hair is too long.You need to have it cut。(理發(fā)了)22.I'm very hungry now.I want to buy something to eat。(一些吃的東西)

23.He asked me if I would like a cup of tea.(我是否想喝一杯茶)24.Mr Hilton is not good at sports._ Neither are his children _.(他的孩子也不擅長體育)

25.The room, which is in a mess,(亂七八糟的)needs to be cleared up immediately.26．A：Would you 1ike to go to the cinema?

B：hisverycoldoutside.I’d like to(我寧愿)stayathome． 27． A：Would you like the silk shirt or the cotton one? B： Either will do(哪個(gè)都行)28． She asked whether she could have a cup of tea(她是否能喝一杯茶)29.Looking after children(照顧小孩)can be very tiring． 30.I’m late, aren’t I(是不是)? 31.I used to like singing(我曾經(jīng)很喜歡唱歌), but I don’t sing anymore.32．Because it was late(因?yàn)闀r(shí)間晚了), we didn’t go to the film.33．The wall can be either blue or red(或是藍(lán)色，或是紅色).34． I would buy a car(我就會(huì)買一輛車)if I won the lottery.35.When I see her, I’ll tell her about her brother(我會(huì)告訴她有關(guān)她弟弟的事情).36.We’ve known each other(我們就互相認(rèn)識(shí)了)since we went to school.37.He didn’t use to smoke(過去不常吸煙), but he does now.38.I didn’t get up(才起床)until 11 this morning.39.This T-shirt is mine and that one’s /one is yours(那件是你的)40.Dolo is wearing blue jeans, a black T-shirt, and Nancy is wearing a short black cotton

skirt(穿著黑色的短棉裙)。41.A: Why has he gone into town? B: He has gone into town to buy a shirt(他進(jìn)城去買件襯衫).42．A: I am going to play tennis on Sunday.B: What did he say? C: He said he was going to play tennis on Sunday(他打算星期天打網(wǎng)球).43．What would you do if you won the lottery(如果你贏了彩票)? 44．If it rains tomorrow, we’ll have to stay at home(我們將不得不留在家).好嗎? shall we? 我最喜歡的。I like best.是不是 won't you該理發(fā)了 have you hair cut

太大了 are too big我恐怕 I'm afraid;

我寧愿 I'd rather 過去不常吸煙 didn't use to smoke, 才起床 didn't get up，那件是您的 that one's yours.她曾經(jīng)住在這里。she had ever lived here.我要份沙拉。I'd like a salad, please.他穿著一件紅色（綠色）的T恤衫。He wears a red（green）T-shirt.1 吃點(diǎn)兒東西好嗎？ How about have something to eat？ 一定是把它放在 must have put it 這是部非常有意思的電影 This is a very interesting 最好的足球隊(duì) the best football team 我以前一直打網(wǎng)球 I used to play tennis 讓人幫我修一修 have it repaired

最危險(xiǎn)的體育活動(dòng) the most dangerous sports 我們就互相認(rèn)識(shí)了We've known each other 你和你的同學(xué)關(guān)系好嗎?1

Do you get well with your classmates? 可以坐公共汽車，也可以坐地鐵。either by bus or by subway 英譯漢。

1.Although it is very enjoyable, the film is too long.雖然這部電影非常令人愉快，但是太長了。

2.Sandy is wearing a long, black, silk dress.桑迪穿了條黑色的長絲裙。

3.I need to be at the airport by 6.00 o’clock.我得在六點(diǎn)前到達(dá)機(jī)場(chǎng)。

4.I must have left the camera in a shop.我一定是把相機(jī)丟在那家商店里了。

5.The accounts, which are in a bit of a mess, have to be ready for next month.帳目現(xiàn)在有點(diǎn)亂，必須要在下個(gè)月清理好。6.I didn’t have breakfast this morning.今天早上我沒有吃早飯 7.The flat was in a bit of mess.房子里有點(diǎn)亂。

8.We needed to have the website redesigned.我們需要重新設(shè)計(jì)網(wǎng)站。

9.I’ve asked John to check the computer.我已經(jīng)讓約翰去檢查計(jì)算機(jī)了 10.It would be great to see you again.能再見到你那該多好啊。11.He got on well with his sister.他和他的姐姐（妹妹）相處得很好。

12.He pointed out that she needed a better violin.他指出她需要一把更好點(diǎn)兒的提琴。13.They walked slowly along the road.他們沿著那條路慢慢地走著。

14.She borrowed the book and gave it back on Monday.她借了那本書,后來星期一把書還了.15.I’m in a meeting until 1.00.我開會(huì)開到一點(diǎn)鐘。

16.We have enough money to improve the website.我們有足夠的錢改進(jìn)網(wǎng)站。

17.Do you take after your mother or father? 你像你的母親或父親嗎？

18.I have to move out of my room on Friday because Franco has got another tenant.我周五得從房子里搬出來,因?yàn)榉鹄矢缬终辛艘晃环靠汀?/p>

19.One of the biggest sporting events in the world is the Olympic Games.奧運(yùn)會(huì)是世界上規(guī)模最大的體育賽事之一。

20.It would be great to see you to catch up on all our news.到時(shí)見了面咱們把這些日子發(fā)生的事聊一聊，會(huì)多開心啊。21.Polly（波莉）is worried about her lack of experience.波莉擔(dān)心自己缺乏經(jīng)驗(yàn)。

22.I need to be at the airport by 6.00 o’clock.我得在六點(diǎn)前到達(dá)機(jī)場(chǎng)。

23.I’ve got the same sense of humour as my mum.我和我媽媽一樣，有幽默感。

24、While she was waiting, her phone rang.她正在等待的時(shí)候，電話鈴響了。

25.I didn’t get up until 11.30 this morning.我今天上午十一點(diǎn)半才起床。

26.Football is the most popular sport in the world.足球是世界上最流行的體育運(yùn)動(dòng)。

27.I need to be at the airport by 6.00 o’clock.我得在六點(diǎn)前到達(dá)機(jī)場(chǎng)。

28.I’ve never been to Greece, and I’d love to go there.我從沒去過希臘，我很想去那兒。

29.We’ve got enough money to hire extra staff.我們有足夠的錢額外雇用員工。

30.They lived in a village north of London.他們住在倫敦北邊的一個(gè)村子里。

31.I’ve played table tennis a lot, but I’ve never tried tennis.我乒乓球打得很多，網(wǎng)球卻從未打過。32.I must have left the camera in the shop.我一定是將相機(jī)丟在了商店里。33.If I won the lottery, I’d buy a flat.如果我中了彩票，我就買一套公寓。

34.The hotel is surrounded by fields and woods.飯店四周田野樹林環(huán)繞。

35.The bride was dressed in a long white dress.新娘穿著白色的長裙。36.The window was smashed and the lock on the front door is broken.窗戶給砸了，前門的鎖也被弄壞了。

37.My dad used to be a farmer and so did my grandfather.我爸爸從前是農(nóng)夫，我爺爺也是。

38.He came across an old violin at his aunt’s house.他在他姑（姨）媽家偶然發(fā)現(xiàn)了一把舊提琴。39.I must get some slides made.我必須（讓人）做一些幻燈片。

40.The new suitcase which Xiaoyan（曉燕）got yesterday is full already.曉燕昨天新買的箱子已經(jīng)裝滿了。

41、His father came across a really old instrument at his aunt’s house.他父親在他姑母家偶遇一個(gè)真的很舊的樂器。

42、I’m sorry.I can’t hear what you’re saying.Can you speak more loudly?

對(duì)不起，我聽不見你在說什么，你可以說大聲一點(diǎn)嗎？ 43: Which of these shirts would you like? B: Neither of them, thanks.這兩件襯衫你想要哪一件？兩件都不想要，謝謝。

44、I can’t go back until 9 this evening.今晚我9點(diǎn)后才回來。

45、He asked when the work would be completed.他問什么時(shí)候?qū)⑼瓿蛇@項(xiàng)工作。

46、He studies in a university west of Beijing.他在北京西部的一所大學(xué)學(xué)習(xí)。

47、I had the windows cleaned yesterday.我昨天讓人把窗戶清潔了。

48、He used to play basketball every Sunday他過去每周日都打藍(lán)球。

49、The flat was in a bit of mess.!那公寓很亂。

50、Both of the boys are good at singing.這兩個(gè)男孩都擅長唱歌。?

51、They enjoyed themselves at the party.他們?cè)谖钑?huì)上玩得好開心。

52、She doesn't like swimming and neither does her sister.:她不喜歡游泳，她妹妹也不喜歡。

53、I've been learning English for three years我已學(xué)了三年英語了。

54、We have enough to improve the website.我們有足夠的經(jīng)費(fèi)來改網(wǎng)站。

55、Do you take after your mother or father?你長得像媽媽還是爸爸？

56、It would be great to see you to catch up on all oure news.-你知道了我們所有的消息，太好了。

1、Some football teams will have games there.答案： 有幾支足球隊(duì)要在那里進(jìn)行比賽。

7、Are you fond of music? 答案： 你喜歡音樂嗎？

12、What kind of life do most people enjoy? 答案： 多數(shù)人喜歡什么樣的生活？

13、This box can hold more books than that one.答案： 這個(gè)箱子比那個(gè)箱子能裝更多的書。

23、My classmate is more clever than I.答案： 我的同學(xué)比我聰明。

28、Who's going to answer the telephone? 答案： 誰去接電話？

37、He has a foreign friend who lives in America.答案： 他有一個(gè)住在美國的外國朋友。

38、A friend of mine from high school is working in England now.答案： 我高中的一個(gè)朋友目前在英格蘭工作。

39、Who can help me clean the room? 答案： 誰能幫我打掃房間？

40、I'm not an English major student.答案： 我不是英語專業(yè)的學(xué)生。

41、I'm going to buy a monthly ticket tomorrow.答案： 我想明天買張?jiān)缕薄?/p>

42、I'm very much eager to improve my oral English.答案： 我非常渴望改進(jìn)我的英語口語。

43、They are ordinary people, but did a great job.答案： 他們是普通人，卻干了一件大事。

44、There is something urgent for you to do right now.答案： 有件急事要你立即去做。

45、He is sweating all over.答案： 他出了一身汗。

46、How long will it take us to get there? 答案： 我們到那兒要用多長時(shí)間？

47、The price of gasoline will come down in Chinese market.答案： 中國市場(chǎng)上的汽油價(jià)將會(huì)下降。

48、Don't you think smoking is harmful to your health? 答案： 你不認(rèn)為抽煙對(duì)你的身體有害嗎？

49、I think the picture shows us how fruit is necessary to life.答案： 我想這幅圖是告訴我們水果對(duì)生活是不可缺的。50、You can buy water inside.答案： 你可以在里面買水喝。

51、This one's pretty, but it costs too much.答案： 這個(gè)很漂亮，但是很貴。

52、They have been working together for three months and have come to know each other better.答案： 他們一起工作了三個(gè)月，相互之間也更了解了。

53、It was a hard job, but he did not mind.答案： 這項(xiàng)工作很艱苦，但他并不在乎。

54、It's their duty to look after these young trees.答案： 他們的責(zé)任是照看這些小樹。

55、She begins cooking as soon as she gets home.答案： 她每天一到家就開始做飯。

56、I'll call you as soon as I arrive.答案： 我一到就給你打電話。

57、She looks lovely when she is happy.答案： 她高興的時(shí)候看起來很可愛。

58、Li Bai is one of the greatest poets that have ever lived in China.答案： 李白是中國有史以來最偉大的詩人之一。

59、Okay, and I need a pen to fill out the address.答案： 好，我還得借一支筆來填寫地址。

60、Just because you like, it doesn't mean I will.答案： 你喜歡它，并不意味我也會(huì)喜歡。

61、Why, do you want me to change the channel? 答案： 怎么了，你要我換個(gè)頻道嗎？ 62、Yeah, I'm anxious to hear all the songs from her new album.答案： 是的，我也很急著聽她新唱片里所有的歌。63、This street will be widened.答案： 這條大街將要加寬。64、She likes Mike a lot, but she doesn't want to get married so early.答案： 她喜歡邁克，但她不想那么早就結(jié)婚。

65、When I was young, I'd listen to the radio, waiting for my favorite songs.答案： 當(dāng)我還是個(gè)小孩的時(shí)候，我常聽收音機(jī)，等待我最喜歡的歌。

66、He keeps looking at himself in the mirror.答案： 他老是照鏡子。

67、Travel broadens the mind.答案： 旅行可以開闊眼界。

68、I look forward to hearing from you.答案： 我期待著收到您的回信。

69、I came back because of the rain.答案： 因?yàn)橄掠晡揖突貋砹恕?/p>

70、You ought not to smoke so much.答案： 你不應(yīng)該抽這么多的煙。

71、A teacher should have patience in his work.答案： 當(dāng)老師應(yīng)當(dāng)有耐心。

72、The earth on which we live is shaped like a ball.答案： 我們居住的地球，形狀像一個(gè)大球。

73、The cause of the fire was carelessness.答案： 起火的原因是不謹(jǐn)慎。

74、Open the window and let the fresh air in.答案： 打開窗戶讓新鮮空氣進(jìn)來。

75、She is used to living in the countryside.13

答案： 她習(xí)慣住在鄉(xiāng)下。

76、Can you express yourself clearly in English? 答案： 你能用英語清楚地表達(dá)自己的意思嗎？ 77、I am very familiar with his name.答案： 我很熟悉他的名字。